Hand-made biri classification remains unchanged where only wrappers and labels are machine-made by job workers.

Hand-made biris remained classifiable as goods manufactured without the aid of machines because the biris themselves were made manually. The fact that wrappers and labels were cut and printed by job workers using machines did not change the character of the biris or shift them to a machine-made tariff entry. Prior decisions and the circular noted in the text supported the view that machine-made packing materials do not alter the tariff classification of manually manufactured biris.

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Issues: Whether hand-made biris remain classifiable as biris manufactured without the aid of machines when the wrappers and labels used for packing are cut and printed by job workers with the aid of machines.

Analysis: The decisive factor was whether the biris themselves were manufactured with the aid of machines. The manufacturing of the biris was admittedly manual. The cutting and printing of wrappers and labels were undertaken by job workers, and the use of machines in those ancillary processes did not make the biris manufactured with the aid of machines. The machinery used by the job workers for making labels and wrappers did not alter the character of the biris manufactured by the assessee. The prior decisions relied upon supported the view that such use of machine-made packing materials does not change the tariff position of the biris. The circular also clarified that biris manufactured without the aid of machines remain correctly classifiable under the lower tariff item even if labels and wrappers are machine-made by job workers.

Conclusion: The biris were correctly classified as hand-made biris under the tariff entry applicable to goods manufactured without the aid of machines, and the departmental appeals failed.

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