1999 (10) TMI 251 - AT - Central Excise

Summary

Issues: Classification of travel goods as "trunks" under Central Excise Tariff Act, 1985

1. Classification of Goods - Trunks vs. Suitcases:
The issue revolved around the classification of the item sold by the appellants as "traveller" under Chapter Heading 4201.90. The appellants argued that the item should be classified as a plastic trunk under this heading, distinct from suitcases. However, the jurisdictional Assistant Commissioner considered trunks to be a type of suitcase covered by suitcases all sorts under Heading 4201.10. The Collector of appeals upheld this decision, emphasizing that trunks fall under the classification of travel goods covered by sub-heading 4201.10.

2. Comparison with HSN and Common Parlance Understanding:
The Collector noted that in the Harmonized System of Nomenclature (HSN), trunks were classified along with suitcases under sub-heading 4201.12. The appellants argued that in common trade parlance, trunks were distinct from suitcases due to the absence of a self-locking mechanism, as supported by letters from dealers. However, the authorities found this argument weak, highlighting that the size and usage of suitcases and trunks were similar, with the only difference being the locking mechanism.

3. Evidence and Criteria for Classification:
The appellants provided letters from dealers stating that "traveller" items were commonly known as trunks in the trade, differing from suitcases. However, the authorities found this evidence lacking credibility, especially since the size of the goods in question matched that of suitcases. The authorities reasoned that the product in question was essentially a type of suitcase, with the only distinguishing feature being the locking mechanism. Therefore, they upheld the classification under 4201.10, as the product was deemed a variant of a suitcase based on various criteria.

In conclusion, the Appellate Tribunal confirmed the decision of the lower authorities, rejecting the appeal against the classification of the travel goods as suitcases under Heading 4201.10 of the Central Excise Tariff Act, 1985. The judgment emphasized that the common understanding of travel goods, along with the similarity in size and usage between suitcases and trunks, supported the classification of the appellants' items as suitcases rather than trunks, based on the criteria outlined in the Central Excise Rules.