Printed Gay Wrapper classification follows 4901.90 where supplied in sheets and not cut to size for wrapping packets.

Printed Gay Wrapper supplied on duty-paid paper, printed to customer specification and delivered in sheets without sizing, is classifiable under sub-heading 4901.90 rather than 4823.90. The product was not cut to size for individual cigarette packets, and the earlier Tribunal view on similar wrappers was followed. On those facts, the contrary classification under 4823.90 was held inapplicable and the demand based on that classification failed.

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Issues: Whether the printed "Gay Wrapper" supplied to the customer was classifiable under sub-heading 4823.90 or under sub-heading 4901.90.

Analysis: The product was printed on duty-paid paper as per the customer's specification and, after printing, was supplied in sheets without sizing. It was not cut to size for wrapping individual cigarette packets. The earlier Tribunal decision treating similar printed gay wrappers as classifiable under sub-heading 4901.90 was followed, and the contrary classification under sub-heading 4823.90 was held to be inapplicable on the facts.

Conclusion: The correct classification of the printed Gay Wrapper is under sub-heading 4901.90, not under sub-heading 4823.90, and the demand based on the contrary classification fails.

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