Excise classification of printed wrappers and sleeves stayed under packaging entry because incidental printing did not change their character.

Printed wrappers and printed sleeves were treated as articles of the packaging industry, not as products of the printing industry, because they had already come into existence as packing material and the printing on them was merely incidental. The analysis applied the principle that printing on packaging material does not by itself change its excise classification. The discussion followed the line of authority in Rollatainers and later Tribunal decisions, rather than cases concerning labels where printing itself created the product. A dissent favoured remand for examination of samples and further factual inquiry, but the majority view prevailed and the articles remained classifiable under sub-heading 4818.90, not 4901.90.

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Issues: Whether printed wrappers and printed sleeves are classifiable under sub-heading 4818.90 as articles of paper or paperboard of the packaging industry, or under sub-heading 4901.90 as products of the printing industry.

Analysis: The majority held that the goods had already come into existence as wrappers and sleeves intended for packing, and that the printing on them was only incidental. Reliance was placed on the principle that printing on packaging material does not by itself convert the article into a product of the printing industry. The facts were held to be governed by the ratio of Rollatainers and the later Tribunal decisions following it, rather than the line of authority dealing with labels where printing itself brought the product into existence. The dissenting view considered that the matter required remand for examination of samples and factual inquiry, but that view did not prevail.

Conclusion: The goods were held to be classifiable as products of the packaging industry under sub-heading 4818.90, not as products of the printing industry under sub-heading 4901.90, and the appeal failed.

Final Conclusion: The dominant character of the articles was that of packing material, and incidental printing did not alter their excise classification.

Ratio Decidendi: Where an article comes into existence as packaging material and printing on it is merely incidental, its classification remains under the packaging entry and not under the entry for products of the printing industry.

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