9911796707
TMI Blog1996 (7) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. The issue in the appeal relates to classification of paper bags as to whether the same would be assessable under 4819.29 or 4819.90 and also whether the demand could be raised for the past period of six months after the change of classification. 2. The learned lower authority in regard to classification has held as under :- 48.19 Cartons, boxes, cases, bags and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All other items including paper bags, therefore, go under residuary item under 4819.90. The Asstt. Collector had rightly classified the paper bags under 4819.90 by justifying his conclusion elaborately in paragraphs 6 to 8 of the order-in-original." 3. We observe that Tariff Heading 48.19 is comprehensive and covers the range of products including cartons, boxes, cases, bags and other packing c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainers printed or otherwise under Tariff Headings 4819.11, 4819.12 and 4819.19 and the remaining items not falling under 4819.19 are to be assessed under the residuary item under 4819.90. 4. We observe that the paper bags though may belong to the same genus of containers i.e. as an item in which the things could be contained and are of the same category as cartons, boxes and cases. Containers un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification is concerned, the order is sustainable. 5. The other plea of the appellant is that the classification list was filed from time to time earlier for assessing the goods under 4819.19 and subsequently the departmental authorities chose to revise the classification. The plea is that any subsequent change in the classification should have a prospective application. We observe that the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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