1999 (1) TMI 96 - AT - Central Excise

Summary

The dispute in the appeal was about the classification of "overnighters" and "carryons." The items were held to be classifiable under T.I. 48A, not eligible for exemption under Notification 182/82. However, Doctor's bags were classified as plastic articles under Notification 182/82, entitling them to exemption. The appeal was partly allowed.