Printed wrappers classified as printing industry products when printing gives them essential character, not merely packing function.

Printed wrappers whose printing is not merely incidental to packing but conveys the nature, brand, and contents of the goods are classifiable as products of the printing industry under sub-heading 4901.90, rather than as packing material under sub-heading 4823.90. The Tribunal followed its earlier view in the assessee's own case and treated the printed matter as giving the wrapper its essential character within the relevant Section and Chapter Notes. The Revenue's reliance on other authorities and an asserted departmental review did not justify departure from that binding position, so the assessee's classification was sustained.

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Issues: Whether printed wrapper was classifiable under sub-heading 4823.90 as claimed by Revenue or under sub-heading 4901.90 as a product of the printing industry.

Analysis: The Tribunal followed its earlier decision in the assessee's own case and held that the printed matter on the wrapper was not merely incidental to its use as packing material. The printing conveyed information about the nature and brand of the goods and enabled the buyer to identify the contents, bringing the product within the scope of the relevant Section Note and Chapter Note governing printed products. The Revenue's attempt to reopen the issue on the basis of cited authorities and an asserted departmental review was not accepted as a ground to depart from the earlier binding view.

Conclusion: The printed wrapper was classifiable under sub-heading 4901.90 as a product of the printing industry, and the Revenue's classification under sub-heading 4823.90 failed.

Final Conclusion: The appeals filed by Revenue were unsuccessful and the assessee's classification was sustained.

Ratio Decidendi: Where printing on goods is not merely incidental but gives the article its essential character as a product of the printing industry, the item is classifiable according to the relevant tariff notes as a printed product rather than as packing material.

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