Cartridge paper classification turns on trade use and paper character, not grammage alone, under the printing paper heading.

Cartridge paper of over 85 GSM was classified by reference to its technical and trade characteristics as a hard-sized, strong paper used for printing and writing purposes, including offset printing, drawing and envelope use. Grammage alone was not treated as a ative test; the classification depended on the paper's nature and commercial understanding. Following the prior view on cartridge paper above 85 GSM, the paper was placed in the printing paper category and classified under Heading 48.01/21(3) of the Customs Tariff Schedule and Item 17(1) of the Central Excises and Salt Act, 1944, in favour of the assessee.

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Issues: Whether cartridge paper of over 85 GSM was classifiable under Heading No. 48.01/21(3) of the Customs Tariff Schedule and Item No. 17(1) of the First Schedule to the Central Excises and Salt Act, 1944, or under Heading No. 48.01/21(1) and Item No. 17(2).

Analysis: The classification of cartridge paper was examined with reference to technical and trade material describing cartridge paper as a hard-sized, strong paper used for printing and writing purposes, including offset printing, drawing and envelope uses. The material placed showed that grammage by itself was not a decisive test. The prior decision on cartridge paper above 85 GSM was followed, and the authorities cited supported the view that such paper fell within the printing paper category.

Conclusion: Cartridge paper of over 85 GSM was held classifiable under Heading No. 48.01/21(3) of the Customs Tariff Schedule and Item No. 17(1) of the Central Excises and Salt Act, 1944, in favour of the assessee.

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