Printed stationery classification under Chapter 48 upheld where printing was incidental to the goods' primary writing use.

Printed stationery items such as labels, envelopes and answer sheets remained classifiable under Chapter 48 because Chapter Note 14 to Chapter 48 preserves paper and paper products in their respective headings when they are intended for further writing or printing. The printing on the goods was treated as incidental to their primary use, so it did not alter their essential classification. On that basis, the classification under the other heading was rejected and the demand was not interfered with.

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Issues: Whether printed stationery items such as labels, envelopes, answer sheets and similar goods were classifiable under Chapter 49 or under Chapter 48 in view of Chapter Note 14, and whether the printing on such goods was merely incidental to their primary use.

Analysis: Chapter Note 14 to Chapter 48 provides that paper and paper products printed with characters, names, logos, motifs or formats remain under their respective headings if they are intended for further printing or writing. The goods manufactured were of the kind meant to be used subsequently for writing or further printing. Their printed character did not change their essential classification where the printing was incidental to the primary use of the goods.

Conclusion: The goods remained classifiable under Chapter 48 and the demand based on classification under the other heading was not interfered with.

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