2000 (2) TMI 126 - AT - Central Excise

Summary

Issues:
Classification of printed paper wrapper under sub-heading 4823.90 or 4823.19.

Analysis:
1. The dispute revolved around the classification of a printed paper wrapper manufactured by the appellant. The appellant claimed classification under sub-heading 4823.90, while the department contended that it should be classified under Tariff Heading 4823.19.

2. The appellant argued that the printed paper wrapper should be considered an article of paper and classified under the residuary sub-heading 4823.90. They claimed that the wrapper is made by cutting paper to the required size or shape, qualifying it as an article of paper.

3. The Tribunal referred to previous judgments, including G.T.C. Industries Ltd. case, where it was held that wrappers are to be classified as articles in the nature of converted paper used for wrapping. The Tribunal concluded that the printed paper wrapper falls under the main Tariff entry 48.23, specifically sub-heading 4823.19.

4. The Tribunal also considered the decision in Rollatainers Ltd. v. Union of India, where it was established that a carton remains a carton regardless of printing. The court emphasized that printing alone does not transform the product into a printing industry item; rather, the product should be viewed as a packaging industry product.

5. Ultimately, the Tribunal found that the wrapping papers manufactured by the appellant are articles of paper cut to size and shape for wrapping soap. Therefore, they fall within the main Tariff entry 48.23 and are correctly classified under sub-heading 4823.19. The appeal was dismissed based on this classification, as it was deemed to have no merit.

This detailed analysis highlights the key arguments, legal principles, and precedents considered by the Tribunal in determining the classification of the printed paper wrapper under the relevant Tariff headings.