Tariff classification follows essential character: decorative metal sleeves did not make lipstick containers metal goods under Item 46.

Lipstick containers made predominantly of plastic, with a metal sleeve used only for decoration, were held to be classifiable by their real and essential character as plastic articles rather than metal containers. The decorative sleeve did not alter the substance of the goods or make the metal component the operative material. On that basis, classification under Item 46 of the Central Excise Tariff as metal containers was not justified, and the related excise demand could not be sustained.

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Issues: Whether lipstick containers predominantly made of plastic, with a metal sleeve used only for decoration, were classifiable as metal containers under Item 46 of the Central Excise Tariff.

Analysis: The containers were found on inspection to be plastic containers in substance and the metal sleeve was not intended to hold the contents. Their essential character was therefore that of plastic containers and not metal containers. On that basis, the demand confirmed against the appellants could not be sustained under Item 46.

Conclusion: The containers were not classifiable as metal containers under Item 46 of the Central Excise Tariff, and the demand was unsustainable.

Ratio Decidendi: Classification under the tariff depends on the real and essential character of the article as manufactured, not on a non-essential decorative component.

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