Tariff classification of paperboard turned on test results, with uncoated goods falling under the lower heading and defeating demand.

Classification of the cleared goods depended on the sample tested from the factory, which the chemical examiner reported as an uncoated sheet of paperboard. In the absence of any purchase order or other evidence showing supply of coated paper to government consignees, end use could not displace the test report or the tariff description applicable to the goods. The goods were therefore correctly classifiable under sub-heading 4802.10 of the Central Excise Tariff Act, 1985, and not under sub-heading 4810.10. On that basis, the demand and penalty were held not sustainable.

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Issues: Whether the goods cleared by the assessee were uncoated paper or paperboard classifiable under sub-heading 4802.10 of the Central Excise Tariff Act, 1985, or coated paperboard classifiable under sub-heading 4810.10 of the Central Excise Tariff Act, 1985.

Analysis: The classification dispute turned on the nature of the sample drawn from the assessee's factory and tested by the chemical examiner. The test report stated that the sample was an uncoated sheet of paperboard. The record did not show any purchase order or other material establishing supply of coated paper to the government consignees, and the reliance placed on end use could not override the actual test result and the tariff description applicable to the goods.

Conclusion: The goods were correctly classified under sub-heading 4802.10 and not under sub-heading 4810.10. The demand and penalty were not sustainable.

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