1996 (7) TMI 371

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....Gulati, Member (T)]. - The issue in the appeal relates to classification of paper bags as to whether the same would be assessable under 4819.29 or 4819.90 and also whether the demand could be raised for the past period of six months after the change of classification. 2. The learned lower authority in regard to classification has held as under :- 48.19 Cartons, boxes, cases, bags and oth....

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....residuary item under 4819.90. The Asstt. Collector had rightly classified the paper bags under 4819.90 by justifying his conclusion elaborately in paragraphs 6 to 8 of the order-in-original." 3. We observe that Tariff Heading 48.19 is comprehensive and covers the range of products including cartons, boxes, cases, bags and other packing containers of paperboards, etc. Under this heading there....

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....1, 4819.12 and 4819.19 and the remaining items not falling under 4819.19 are to be assessed under the residuary item under 4819.90. 4. We observe that the paper bags though may belong to the same genus of containers i.e. as an item in which the things could be contained and are of the same category as cartons, boxes and cases. Containers under 4819.12 have to be in the scheme of goods to be ....