2000 (4) TMI 460 - AT - Central Excise

Summary

The judgment involves the correct classification of 'multiwall paper sacks' under the Central Excise Tariff Act, 1985. The Commissioner (Appeals) ruled that the sacks should be classified under Heading 4819.19, not 4819.90, based on the definition of bags/sacks from dictionaries. The Appeals Tribunal upheld the Commissioner's decision, stating that the bags were correctly classified under Heading 4819.19.