Goods classification under Heading 4823.90 confirmed where cut wrappers were cleared in rolls, not as individual containers.

Cut wrappers cleared in rolls, rather than as individual containers, and not cut to shape and size were held classifiable under Heading 4823.90. The classification turned on the physical form of clearance and the Board's circular relied on in the order. On that factual basis, the goods were not classifiable under Heading 4823.19, and the classification was decided in favour of the Revenue.

---

---

Issues: Whether the impugned goods were classifiable under Heading 4823.90 rather than Heading 4823.19.

Analysis: The findings recorded in the order under appeal showed that the cut wrappers were cleared in rolls and not as individual containers, and that they were not cut to shape and size. On that factual basis, and in view of the Board's circular referred to in the order, the goods were required to be classified under Heading 4823.90.

Conclusion: The classification issue was decided in favour of the Revenue and against the assessee.

---