Carbon paper classification under the excise tariff was held to fall under the specific item, not the residuary entry.

Carbon paper was treated as classifiable under Tariff Item 17(2) of the Central Excise Tariff for the relevant period, not under the residuary Tariff Item 68. The classification question was regarded as covered by an earlier Supreme Court decision on the same product and period, and that prior ruling was applied to resolve the issue in favour of the Revenue and against the assessee. The material point was the correct tariff entry for carbon paper at the relevant time, with the residuary item excluded because the specific item governed the product.

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Issues: Whether carbon paper was classifiable under Tariff Item 17(2) and not under Tariff Item 68 under the Central Excises and Salt Act, 1944.

Analysis: The question of classification was treated as covered by an earlier decision of the Court holding that carbon paper fell under Tariff Item 17(2) for the relevant period and not under the residuary Item 68. On that basis, the Court answered the classification issue in favour of the Revenue and against the assessee.

Conclusion: Carbon paper was classifiable under Tariff Item 17(2) of the Excise Tariff at the material time and not under Tariff Item 68.

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