1999 (1) TMI 96

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.... Shri V.N. Udhogi, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The dispute in this appeal relates to classification of "overnighters" and "carryons" - according to the assessees, these items fall for classification under T.I. 68 and eligible to the benefit of exemption under Notification 182/82, dated 11-5-1982 which covers articles of plastic falling under T.I....

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....with him into the aircraft and after reaching his destination, he can proceed straightaway with the carryons or overnighters. The difference between these two items and brief cases is only one of size and nomenclature. The Collector (Appeals) has held that these are over sized brief cases and since brief cases of all sorts are covered by T.I. 48A, the goods in question fit into the description of ....