Customs tariff classification turns on primary use: cigarette packaging articles stay in Chapter 48 despite incidental printing.

Articles used principally for packaging cigarettes remained classifiable under Chapter 48 of the Customs Tariff Act, 1985 because the printing on them was only incidental to that primary packaging use. On that reasoning, Note 8 to Chapter 48 did not exclude them from the chapter, and the alternative claim for classification under sub-heading 4901.90 was rejected. The classification challenge succeeded, with the goods treated as falling within Chapter 48 rather than as printed articles outside that chapter.

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Issues: Whether the disputed articles were correctly classifiable under Chapter 48 of the Customs Tariff Act, 1985 in view of Note 8 to Chapter 48, or whether their printing took them outside that chapter and into sub-heading 4901.90.

Analysis: The Tribunal's view was accepted that the articles were principally used in connection with packaging of cigarettes and that the printing on them was merely incidental to that primary use. On that basis, Note 8 to Chapter 48 did not exclude classification under Chapter 48. The competing claim for classification under sub-heading 4901.90 was therefore not accepted.

Conclusion: The articles were correctly classifiable under Chapter 48 of the Customs Tariff Act, 1985, and the assessee's challenge to the contrary classification succeeded.

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