Printed packing containers retain classification under Heading 4818.13 despite printing, based on their essential character and use.

Printed catch covers and printed pouches remained classifiable as cartons, boxes, cases, bags or similar packing containers under Heading 4818.13 because printing did not alter their essential character as packing containers used for packing, transport, storage or sale of merchandise. The explanatory material for Heading 48.19 supported inclusion of printed containers and packets within that category, and the earlier exemption order under Notification No. 66/82-C.E. was not determinative of the classification issue. The goods were therefore held under Heading 4818.13, not Heading 4818.19.

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Issues: Whether printed catch covers and printed pouches are classifiable under Heading 4818.13 as cases or under Heading 4818.19.

Analysis: The dispute turned on whether the goods, though printed, retained the character of cartons, boxes, cases, bags or similar packing containers covered by the relevant tariff heading. The explanatory material under Heading 48.19 showed that cartons, boxes, cases, bags and other packing containers include printed containers and packets used for packing, transport, storage or sale of merchandise. The fact that the goods were printed did not take them out of that heading, and the earlier order dealing with exemption from Notification No. 66/82-C.E. did not govern the present classification controversy.

Conclusion: The goods were held classifiable under Heading 4818.13 and not under Heading 4818.19, and the Revenue's appeal succeeded.

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