Tariff classification of cut-to-size impregnated filter paper confirmed under Heading 48.23 sub-heading 4823.19.

Imported impregnated filter paper was classified for additional customs duty by reference to Heading 48.23 and the competing sub-headings 4823.19 and 4823.90. The tariff structure was read as dividing Heading 48.23 into two groups: cut-to-size or cut-to-shape paper and allied products, and other articles of paper pulp, paper board, cellulose wadding or webs of cellulose fibres. Applying the General Explanatory Notes to the Excise Tariff, the goods, being cut to size, fell within the first group and were correctly classifiable under 4823.19 rather than 4823.90, with consequential relief following.

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Issues: Whether the imported impregnated filter paper, for the purpose of additional duty of customs, was classifiable under C.E.T. 4823.19 or C.E.T. 4823.90.

Analysis: The dispute was confined to the sub-heading within Heading 48.23, the basic heading classification not being in issue. Heading 48.23 was read as comprising two distinct parts: cut-to-size or cut-to-shape paper and allied products on the one hand, and other articles of paper pulp, paper board, cellulose wadding or webs of cellulose fibres on the other. The structure of the heading, together with the General Explanatory Notes to the Rules for Interpretation of the Excise Tariff, showed that sub-heading 4823.19 corresponded to the first part of the heading and sub-heading 4823.90 to the second part. Since the goods were cut to size, they fell within the first part.

Conclusion: The goods were correctly classifiable under C.E.T. 4823.19 and not under C.E.T. 4823.90, and the assessee was entitled to consequential relief.

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