2000 (4) TMI 460

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.... Shri A.D. Ray, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short point involved in the present appeal of the Revenue is the correct classification of the respondents' product 'multiwall paper sacks'. Prior to the period involved in the present appeal, the respondents were classifying the said sacks under sub-heading No. 4819.90 of Central Excise Tarif....

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....) going by the definition of bags/sack as appearing in various dictionaries and encyclopaedia has held that there is no difference between 'bag' and 'sack', which can be used synonimously. She has further held that sub-heading 4819.19 pertains to description of goods in the heading against the one '-', whereas sub-heading 4819.90 is further other items not covered under two ("- -"). As such she ha....

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....ind that as per interpretative rules where the description of an article or group of articles under a heading is preceded by single '-', the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading and where the description of an article or group of articles is preceded by 2 '-', the said article or group of article....