Specific tariff classification prevails for printed composite containers, placing them under the printed cartons, boxes and cases entry.

Printed composite containers made of paper or paperboard with metal components were treated as classifiable under the specific tariff entry for other printed cartons, boxes and cases, because the expression "cartons, boxes and cases" was read broadly enough to include containers. The containers were found to be printed goods, so the specific printed-goods sub-heading prevailed over the residuary heading under the settled rule that a specific classification overrides a general or residuary one. Accordingly, the goods were correctly classifiable under Chapter sub-heading 4818.13 of the Central Excise Tariff Act, 1985, and not under the residuary sub-heading.

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Issues: Whether printed composite containers made of paper or paperboard and metal components were classifiable under Chapter sub-heading 4818.13 of the Central Excise Tariff Act, 1985 or under a residuary sub-heading.

Analysis: The competing tariff entries were examined by comparing the specific entry for other printed cartons, boxes and cases with the residuary entries. The goods were found to be composite containers and printed. The expression cartons, boxes and cases was treated as wide enough to include containers. Since the containers were printed, the specific printed-goods entry was preferred over the residuary classification in accordance with the rule that a specific heading prevails over a residuary one.

Conclusion: The printed composite containers were correctly classifiable under Chapter sub-heading 4818.13 of the Central Excise Tariff Act, 1985, and not under the residuary heading.

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