TaxTMI 
TaxTMI 
1998 (6) TMI 191
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....T.I. 48A which reads as under : "Travel goods, the following namely : Suit cases, Brief cases, Vanity bags and Vanity cases all sorts" 2. Shri A.K. Madan, learned DR submits that the item in question is nothing but a sort or type of brief case. There is no difference in appearance between any brief-case and the item in dispute, although inside the brief-case, there may be special compartments for keeping equipment such as Blood Pressure equipments, syringes etc. He submits that these being travel goods, that could be carried from place to place, they are covered by Tariff Item 48A which is a specific entry not by Tariff Item 68 which is a residuary entry, which can be applied only if no other item covers a product. He also submits t....
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....s dealt with the different items in great detail in the order from para 4 onwards. He has referred to various dictionary meanings of `brief-case' and has held that the doctor's cases are specially designed for doctors only and the structure and design and the medical apparatus and contents and the class of customers, are all different between these products. The price factor which distinguishes doctor's cases from brief-cases, has also been noted by him in his order. There is nothing to show that in commercial or trade understanding, doctor's cases are recognised or regarded as brief-cases. We agree with the learned Counsel that the doctor's cases are not of the type or class covered under T.I. 48 and are rightly held under T.I. 68. In the ....