Waxed paper classification under excise tariff rejected where processed paper retained character covered by Tariff Item 17(2).

Goods emerging after printing, waxing, winding and slitting of paper rolls were treated as waxed paper, not as mere products of the printing industry. The final product acquired a distinct name, character and use from the base paper, and Tariff Item 17(2) was read broadly to cover paper subjected to treatments including coating and design printing. On that basis, classification under Tariff Item 68 was rejected and the claimed exemption under Notification 55/75 was unavailable.

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Issues: Whether the goods emerging after printing, waxing, winding and slitting of paper rolls were classifiable as waxed paper under Tariff Item 17(2) of Central Excise Tariff, or as products of the printing industry under Tariff Item 68 so as to claim exemption under Notification 55/75 dated 1-3-1975.

Analysis: The final product emerged after a series of manufacturing processes and had a distinct name, character and use different from the base paper. Tariff Item 17(2) was of wide amplitude and specifically covered papers and paper boards subjected to treatments such as coating, impregnating, corrugation, creping and design printing. Since the goods were waxed and cleared for sale, they answered the description of waxed paper rather than a mere product of the printing industry. On that footing, the claim to classification under Tariff Item 68 and consequential exemption under Notification 55/75 could not be accepted.

Conclusion: The goods were correctly classified under Tariff Item 17(2) of Central Excise Tariff and the exemption claim failed.

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