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TMI Blog2000 (2) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... erence order, the South Zonal Bench consisting of two Members observed : "The wrapper or the wrapping paper is understood in the trade as paper. Therefore, in our view, the correct classification of the wrapper in question would be as paper and for that reason, therefore, the same would be classifiable under 4823.19 as held by the learned lower authority. Inasmuch as we find a view has been taken by the Delhi Bench of the Tribunal that by reason of printing the same is to be treated as an article of paper for the reason that some characteristics and sales appeals has been added to it by printing we are of the view that the matter will have to be resolved by hearing by a Larger Bench of the Tribunal." 2. The short facts necessary for un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Act, which was in force during 1987-88, entry 48.17 was : "Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape." This main heading was sub-divided into five sub-headings. First sub-heading 4817.10 related to gummed or adhesive paper in strips or rolls. The second sub-heading 4817.20 related to cards, not punched, for punch card machines, whether or not in strips. The third sub-heading 4817.30 related to braille paper and the fourth sub-heading 4817.40 related to blotting paper. The fifth residuary sub-heading was 4817.90 which dealt with other articles. Tariff heading 48.18 during the said period 1987-88 related to : "Other articles of paper pulp, paper, paperboard, cellulose wadding or we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. The question that arises for consideration by us is whether the product manufactured by the appellant falls under sub-heading 4823.19 or 4823.90. 5. In G.T.C. Industries Ltd. v. Collector of Central Excise, Bombay, 1995 (78) E.L.T. 779, a Bench of three Members of this Tribunal considered the question of classification of wrappers. Question was whether they are to be classified as printed label under the earlier Tariff entry 4818.90 or whether under 4817.90. The wrappers there were "Panama" brand cigarette packets. From the packet of cigarettes it was seen that twenty cigarettes have been wrapped in the aluminium foil and over this the printed paper surroundin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the product of printing industry. The printing industry by itself cannot bring the carton into existence. Unless the cardboard is cut, folded, creased and given the shape of a carton by using paste or gum, the carton would not come into existence in spite of fancy printings done on the cardboard. The fancy printings on such cartons would not make it a product of printing industry. According to their Lordship, a carton should remain the product of the packaging industry. This view has been approved by a Bench of three Judges of the Supreme Court in Collector of Central Excise, Bombay v. Paper Print Products Co., 1996 (88) E.L.T. 317. 8. In the instant case, the wrapping papers manufactured by the appellant are articles of paper as they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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