Classification of mottled paper as printing and writing paper turned on its essential commercial identity and trade understanding.

Mottled cream wove and maplitho paper manufactured for printing excise banderols retained the essential commercial character of printing and writing paper, despite the addition of woollen fibre to produce a distinctive appearance. Trade understanding and the paper's use for printing supported classification under sub-item 3 of Item 17 of the First Schedule to the Central Excises and Salt Act, 1944, rather than under sub-item 4. The contrary classification was not sustained, and the goods were treated as printing and writing paper for excise purposes.

---

---

Issues: Whether the mottled varieties of cream wove and maplitho paper manufactured for printing excise banderols were classifiable as printing and writing paper under sub-item 3 of Item 17 of the First Schedule to the Central Excises and Salt Act, 1944, or as goods falling under sub-item 4 of Item 17.

Analysis: The paper was known in trade as printing and writing paper, and the addition of woollen fibre to obtain a distinctive mottled appearance did not alter its essential character for excise classification. The fact that the goods were used for a specific printing purpose supported their treatment as printing and writing paper. On the record, the commercial identity of the product remained that of printing and writing paper, and the contrary classification adopted below was not sustained.

Conclusion: The goods were held classifiable under sub-item 3 of Item 17 of the First Schedule to the Central Excises and Salt Act, 1944, in favour of the assessee.

---