Tariff classification of printed paperboard blanks turns on essential packaging character, not printing alone.

Paperboard articles supplied in flattened form, intended to be folded, adjusted and glued into cartons, boxes or containers, retain their essential packaging character for tariff classification. Mere printing on the outer shells, slides and hinged lid blanks did not alter their commercial identity, because in common trade and functional use they remained packaging articles. On that basis, the goods fell within sub-heading 4818.13 as printed cartons, boxes and cases, rather than the residuary sub-heading 4818.19. The departmental classification was upheld, and the disputed goods were treated as cartons, boxes or containers in their commercial and functional character.

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Issues: Whether printed outer shells, slides and hinged lid blanks were classifiable under sub-heading 4818.13 as other printed cartons, boxes and cases, or under sub-heading 4818.19 as other goods under Heading 48.18 of the Central Excise Tariff Act, 1985.

Analysis: The goods, though supplied in flattened form, were designed to be folded, adjusted and glued into cartons, boxes or containers. An outer shell with slide, and a hinged lid blank when worked upon, assumed the character of a packet or box and served packing purposes. Mere printing did not change their essential character, and in common parlance and trade they remained packaging articles. The reasoning adopted in the earlier larger bench did not conclude the issue for the later period under the new tariff, but the nature of the goods and their use brought them within the packaging industry and within the tariff description of printed cartons, boxes and cases.

Conclusion: The goods were correctly classifiable under sub-heading 4818.13 and not under sub-heading 4818.19; the classification adopted by the departmental authorities was upheld, against the assessee.

Final Conclusion: The appeal was rejected because the disputed goods were held to be cartons, boxes or containers in commercial and functional character and therefore fell within the printed cartons and cases entry.

Ratio Decidendi: Where paperboard articles supplied in flattened form are intended to be folded into cartons, boxes or containers, their essential character and use in packaging determine classification under the specific printed cartons and cases entry, and printing alone does not shift them to a residuary heading.

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