ORDER
Gowri Shankar, Member (T)
1. The question for consideration in this appeal is the classification of pouches and key cases of polyvinyl chloride manufactured by the appellant. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissioner, that these goods are classifiable as travel goods in heading 4201.90 of the tariff.
2. The Additional Commissioner’s order is no ground for accepting the classification claimed by the manufacturer in heading 3926.90 of the tariff for other articles of plastic not elsewhere specified. The Commissioner (Appeals) has relied upon the Explanatory Notes to heading 42.02 for his conclusion that the goods are classifiable in heading 42.01 of the tariff.
3. The appellant is absent and unrepresented despite note. We have read the memorandum of appeal and heard the departmental representative.
4. In terms of the words of heading 42.02 key cases and pouches of plastic would doubtless the classifiable in heading 42.02.
5. The Commissioner was in error in applying the Explanatory Notes contained in this tariff in its nomenclature to the heading of the Central Excise Tariff. This is for the reason that heading 4201 in the Central Excise Tariff significantly deviated from 4202 in the nomenclature. Reproduction below both these headings makes this clear:
Heading 42.02 of the HSN:
“Trunks, suit-cases, vanity-cases, executive-cases, brief cases, school satchels, spectacle cases binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of valucanised fibre or of the paperboard, or wholly or mainly covered with such materials or with paper (+).”
Heading 42.01 of the tariff.
“Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).”
6. Thus heading 4202 deals with all kinds of other cases which are used in or related to travel. Such articles as shopping bags, valises, tool bags, cutlery etc are included in heading 42.02. There are in fact specific sub headings 31, 32 and 39 which refers to “articles of a kind normally carried in the bag or in the bandbag”. The words of heading 42.01 however are “travel goods, handbags and similar container.” We do not find that pouches and key cases are travel goods or handbags. They are very different from travel goods or handbag. We do not find anything in between travel goods and handbags. Travel goods presumably refers to goods that are necessary for and used by travellers. A handbag is normally understood to mean a bag carried generally by a woman which contains articles of cosmetics, make up goods, writing instruments etc. A handbag may be used in cases where there is no travel, for example a woman going a neighbour’s house or flat. However, even by giving the most widest latitude in explaining the scope of the term “similar goods” to include goods similar to travel goods and similar to handbags, it would not still be possible to fit in key cases or pouches in it. A key case used to hold keys. These keys may be of any kind, a motor car key, a key of a cupboard or safe deposit vault which need not necessarily be related to travel. Nor is it in any case similar to a handbag; on the contrary, it may very often part of the contents of the handbag. These goods made of plastic are hence correctly classifiable in heading 3926.90.
7. The appeal is accordingly allowed and the impugned order set aside. Consequential relief.