Tariff classification of cartridge paper: drawing paper description did not exclude it from the wider writing paper heading.

Cartridge paper of 150 gm/m2 described in the invoice as drawing paper was treated as falling within the wider expression "writing paper" for tariff purposes. The Tribunal held that the 85 gm/m2 dividing line was not a rigid exclusion and that paper above that weight could still be classifiable as printing and writing paper. It also found that the drawing paper description did not take the goods outside that generic heading. The art paper precedent was distinguished on different facts, and the goods were classified under Heading 48.01/21(3) as claimed.

---

---

Issues: Whether cartridge paper of 150 gm/m2 described in the invoice as drawing paper was classifiable under Heading No. 48.01/21(3) of the First Schedule to the Customs Tariff Act, 1975, or under Heading No. 48.01/21(1).

Analysis: The Tribunal noted its earlier decision that the tariff entry did not create a rigid distinction based solely on the 85 gm/m2 dividing line and that paper above that weight could still fall within the category of printing and writing paper. It also held that the invoice description as drawing paper did not exclude the goods from the wider generic expression "writing paper", since drawing paper could answer that description. The cited decision concerning art paper was distinguished on the ground that the goods there were different.

Conclusion: The subject goods were held classifiable under Heading No. 48.01/21(3) as claimed by the appellants, and the appeal was allowed with consequential relief.

---