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Issues: Whether bakalised paper tubes/bobbins used in ring spinning were classifiable as articles of paper under Tariff Item 17(3) of the Central Excise Tariff so as to qualify for exemption under Notification No. 66/82-CE, or were correctly classifiable under Tariff Item 68.
Analysis: The exemption applied only to articles of paper or paper board falling under Tariff Item 17(3). The documents relied upon by the appellants related to paper cones and tubes used as packing containers and did not cover the bobbins in question. The goods were found to be composite articles made with paper and other materials, used exclusively in ring spinning machinery, and their paper content was only incidental. On the common parlance test, they were not shown to be known or dealt with as paper products. Their essential character was that of machine parts, not articles of paper, and the reliance on paper-tube specifications and general propositions about paper-based articles did not assist the appellants on the facts.
Conclusion: The bobbins were not classifiable under Tariff Item 17(3) and did not qualify for exemption under Notification No. 66/82-CE. They were classifiable under Tariff Item 68, against the assessee.
Ratio Decidendi: Where an article made partly of paper is essentially a machine part and its paper content is incidental, its classification depends on its basic character and common parlance identity, not merely on the material used in manufacture.
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