#894267
Cásanna de shaghas trúncanna, culaith-chásanna, no cásanna attaché i gcóir úsáide pearsanta (pe'ca déanta i bpáirt no go hiomlán dóibh agus pe'ca bheidh earraí i gcóir úsáide pearsanta feistithe istigh ionta no ná beidh) gurb é atá sa chásáil imeachtraigh díobh, dar leis na Coimisinéirí Ioncuim, ná cart-chlár no paist-chlár no tuighe-chlár no paist-chlár úcta nea-mbolcánuithe, no abhar dá samhail sin, a bheidh, dar leis na Coimisinéirí Ioncuim, líomhnuithe no daithte no cumhduithe le páipéar líomhnuithe no daithte ach gan cásanna go bhfuil an chásáil imeachtrach díobh cumhduithe no clúduithe go hiomlán le héadach d'áireamh.
Cases of the nature of trunks, suit cases, or attaché cases for personal use (whether wholly or partially manufactured and whether fitted or not fitted internally with articles for personal use) of which the external casing consists, in the opinion of the Revenue Commissioners, of non-vulcanised cardboard, pasteboard, straw-board, millboard, or similar material which is, in the opinion aforesaid, varnished or coloured or coated with varnished or coloured paper, but excluding cases of which the external casing is wholly coated or covered with cloth.