Printed plastic cards classified as printing industry products under Chapter 49, not as articles of plastics.

Printed plastic cards bearing customer-specific printed matter were treated as products of the printing industry rather than as articles of plastics. Section Note 2 of Section VII to the Central Excise Tariff was applied to the effect that plastics and articles thereof, when printed with motifs, characters or pictorial representations not merely incidental to their primary use, fall under Chapter 49, except for goods of headings 39.18 or 39.19. On that basis, the cards could not be classified as mere plastic articles under Chapter 39, and the demand based on Chapter 39 was held unsustainable.

---

---

Issues: Whether printed plastic cards bearing customer-specific printed matter are classifiable under Chapter 49 as products of the printing industry or under Chapter 39 as articles of plastics.

Analysis: The goods were found to be printed plastic cards carrying printed matter according to customer requirements, and the identity of the cards was not in dispute. Section Note 2 of Section VII to the Central Excise Tariff provides that plastics and articles thereof, when printed with motifs, characters or pictorial representations that are not merely incidental to their primary use, fall in Chapter 49, except for goods of headings 39.18 or 39.19. On that basis, the printed cards could not be treated as mere plastic articles. The cited authorities on printed products were applied to hold that such goods assume the character of printing industry products.

Conclusion: The goods are classifiable under Chapter 49 and the demand under Chapter 39 is not sustainable.

---