2000 (4) TMI 460

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..... dhwa, Member (J)]. The short point involved in the present appeal of the Revenue is the correct classification of the respondents product 'multiwall paper sacks . Prior to the period involved in the present appeal, the respondents were classifying the said sacks under sub-heading No. 4819.90 of Central Excise Tariff Act, 1985. However, with the introduction of budget for the year 1996-97 th .....

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..... edia has held that there is no difference between bag and sack , which can be used synonimously. She has further held that sub-heading 4819.19 pertains to description of goods in the heading against the one - , whereas sub-heading 4819.90 is further other items not covered under two ( - - ). As such she has held that multiwall paper sacks are correctly classifiable under Heading 4819.19. 4. .....

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..... ing is preceded by single - , the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading and where the description of an article or group of articles is preceded by 2 - , the said article or group of articles shall be taken to be a sub-classification of immediately preceding description of the article or group o .....

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