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TMI Blog1999 (10) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Heading 4201.90 claiming it to be plastic trunk. They also claimed that the item is different from suitcases, as trunks are different from suitcases, and that Heading 4201.10 which covers "suitcases, vanity cases, executive cases, briefcases and vanity bags all sorts" would not cover trunks. This contention of the appellant did not find favour with the jurisdictional Assistant Commissioner. He held that trunk is a kind of suitcase and is covered by suitcases all sorts. This finding was given after considering various factors like the use of the products the dictionary meaning of the terms suitcases and trunks and Rule 4 of the Rules for the Interpretation of the Central Excise Rules which provides that goods which cannot be classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is against this order of the Collector (Appeals). 4. The plastic suitcases and trunks manufactured by the appellant were the same except for one feature. Suitcases had inbuilt locking mechanism while trunks were given latches and they are to be locked using separate locks. The appellants' claim for distinguishing them was this particular feature. The appellants had also produced letters from many dealers stating as under :- "We are dealers in all types of travel goods and other travel requisites for more than 10 years. Travel goods like 'Traveller' manufactured by Safari Industries (India) Ltd, are known as Trunks in common parlance in the trade. These items are very similar to steel and Aluminium trunks except for the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided latches. Thus, the difference being only in respect of locking arrangement, it would be a moot question as to whether a suitcase gets converted to trunk when the locking arrangement is changed. The appellants have produced letters of an identical nature from many dealers saying that 'Traveller' is known as trunks in common parlance in the trade and that suitcase is understood in the trade as travel goods having self locking device. This evidence, however, looks very fragile and capable of upsetting the understanding of travel goods. While inbuilt locking arrangements for suitcases may be common for plastic suitcases, the same is not true for suitcases made of other materials like leather, foam leather etc. It is usual in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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