1996 (2) TMI 219 - AT - Central Excise

Summary

The judgment deals with the classification of 'composite containers with printed labels pasted on outer surface of the containers'. The assessee claimed classification under Heading 1418.19, but the Collector (Appeals) classified them under Heading 4818.19. The Tribunal upheld the Collector's decision, stating that the goods are not cartons, boxes, or cases, and therefore fall under the residuary Heading 4818.19. The appeals were dismissed.