2001 (3) TMI 361

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.... on either side to the bracket attached to the side apparently to carry tools of physicians' profession. It is contended that inside of the top half has also been somewhat modified in order to carry ampoules and bottles of medicine. Both sides agree that the articles would be classifiable under Heading 4201 as travel goods and handbags or similar container. The dispute is classification under sub-heading 10 or sub-heading 90. Among the articles classifiable under sub-heading 10 are briefcases, all sorts. The department finds the article, notwithstanding the adaptation made to its particular portion a briefcase, all sorts. The manufacturer contends it to be other than briefcase and hence classifiable under sub-heading 90. 2. The Tribun....

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....sence of a moulded plastic tray, which can easily be detached by removing the screws fitted to the bracket attached at both ends, whereupon it becomes indisputably a brief case. It therefore does not cease to be a briefcase. There is no requirement that a briefcase must be used to carry papers. That might have been the original meaning of the word. It is now, at least in our country, commonly used to carry clothing, money, and all manner of things. 5. The Heading 4801 differs substantially from the corresponding Heading 4802 of Explanatory Notes. The heading of the Harmonised System of Nomenclature that heading which is identical with the Heading 4202 of the Customs tariff specifies a number of items used which would fall within the g....