2001 (3) TMI 361

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..... side apparently to carry tools of physicians profession. It is contended that inside of the top half has also been somewhat modified in order to carry ampoules and bottles of medicine. Both sides agree that the articles would be classifiable under Heading 4201 as travel goods and handbags or similar container. The dispute is classification under sub-heading 10 or sub-heading 90. Among the articles classifiable under sub-heading 10 are briefcases, all sorts. The department finds the article, notwithstanding the adaptation made to its particular portion a briefcase, all sorts. The manufacturer contends it to be other than briefcase and hence classifiable under sub-heading 90. 2. The Tribunal had considered the classification of a similar c .....

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..... ed by removing the screws fitted to the bracket attached at both ends, whereupon it becomes indisputably a brief case. It therefore does not cease to be a briefcase. There is no requirement that a briefcase must be used to carry papers. That might have been the original meaning of the word. It is now, at least in our country, commonly used to carry clothing, money, and all manner of things. 5. The Heading 4801 differs substantially from the corresponding Heading 4802 of Explanatory Notes. The heading of the Harmonised System of Nomenclature that heading which is identical with the Heading 4202 of the Customs tariff specifies a number of items used which would fall within the general description of travel goods, handbags and similar contai .....

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..... s of the bench which decided Safari Industries, [which the Member (Judicial) refers to] was quite different from what was seen by us. We cannot agree that the commodity is so internally fitted that it can be used only by a doctor and by no one else. 7. Nor is it possible to agree, with respect to the Vice President that the article which is carried by medical practitioners from his house to clinic is not travel goods; that would result in saying that when he goes from house does not travel. The counsel for the appellant says that he does not wish to canvass such an argument. The product therefore in our opinion is nothing other than a briefcase. It would therefore fall within the definition of briefcase - all sorts specified under sub-h .....

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