1995 (10) TMI 113

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....ading 4818.13. Against that order of the Assistant Collector the appellants filed their appeal before the Collector (Appeals) who while setting aside the order of the Assistant Collector held that the subject goods are classifiable under Heading 4818.19. Hence the present appeal by the Revenue. 3. Arguing on behalf of the Revenue Shri Sachdeva, Ld. SDR submitted that the subject items are nothing but "flattened or folded cases or boxes" and as such they are specific items which come under the domain of the Tariff sub-heading 4818.13. The meaning rendered to the word `Cases' in it is nothing but bags and thus the same meaning has been rendered to the word pouches also. Thus the so-called catch covers and pouches do come within the de....

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....66/82-CE and in the concluding paragraph it has been observed that the question that was relevant for a decision was whether an article in question can be considered as the printed cartons/boxes and after seeing the sample it was held that the same are not printed cartons/boxes. In the instant case the dispute before us is as to whether the said printed catch cover and pouch are cases or not. The Assistant Collector in his adjudication order after referring the dictionary meaning of the word `case' given in Chamber's 20th Century that is to say `a covering cover or box or sheath etc. held that the printed catch covers and printed pouches which are used for covering/packing goods can be called as cases alone because of being printed one unde....