1999 (1) TMI 96

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..... undaram, Member (J)]. The dispute in this appeal relates to classification of overnighters and carryons - according to the assessees, these items fall for classification under T.I. 68 and eligible to the benefit of exemption under Notification 182/82, dated 11-5-1982 which covers articles of plastic falling under T.I. 68 while according to the Department the items are classifiable under .....

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..... d straightaway with the carryons or overnighters. The difference between these two items and brief cases is only one of size and nomenclature. The Collector (Appeals) has held that these are over sized brief cases and since brief cases of all sorts are covered by T.I. 48A, the goods in question fit into the description of the goods under T.I. 48A. Before us the appellants do not dispute that the d .....

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