Tariff classification of hanging cards as packing material, not advertising material, confirmed where printed matter did not change function.

Printed matter on hanging cards used with sample blades did not change their essential character as packing material, because the cards continued to serve the packaging function despite carrying product particulars and designs. The Tribunal followed the earlier comparable precedent and held that such hanging cards were not classifiable as advertising material under Chapter 49. On that basis, the classification plea failed and the departmental view was sustained, with the appeal rejected and the order under challenge maintained.

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Issues: Whether hanging cards carrying printed material and sample blades were classifiable as advertising material under Chapter 49 or as packing material under Chapter 48, and whether the impugned demand could be sustained on that basis.

Analysis: The appeal turned on the correct tariff classification of the hanging cards. The material showed that the cards carried the blades and also bore printed designs and product particulars. Following the earlier binding view relied on by the Tribunal, the same type of hanging cards was treated as packing material rather than advertising material, because the printed matter and hanging format did not change the essential character of the goods. The Tribunal therefore found no reason to differ from the view already taken in the comparable precedent and sustained the order under challenge.

Conclusion: The hanging cards were not treated as advertising material under Chapter 49 and the assessee's classification plea failed.

Final Conclusion: The appeal was rejected and the order confirming the departmental view was maintained.

Ratio Decidendi: Printed matter on hanging cards used with product packaging does not, by itself, convert packing material into advertising material for tariff classification purposes when the cards continue to serve the packaging function.

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