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Issues: Whether printed pouches and printed catch covers are classifiable under Chapter sub-heading 4818.13 as other printed cartons, boxes and cases, or under Chapter sub-heading 4818.19 as other.
Analysis: The competing tariff entries were examined in the light of the nature of the goods and the earlier decision of the Tribunal in India Coated Cartons. The relevant HSN note under heading 48.19 covers cartons, boxes, cases, bags and other packing containers, and specifically includes printed packing articles such as seed packets, chocolate packets and similar containers. On the facts, printed pouches and catch covers were found to be identical to the goods considered in the earlier decision and to fall within the broader class of printed packing containers covered by the specific entry.
Conclusion: Printed pouches and printed catch covers are classifiable under Chapter sub-heading 4818.13 and not under Chapter sub-heading 4818.19.
Final Conclusion: The impugned classification under the residuary entry could not be sustained, and the departmental appeal succeeded.
Ratio Decidendi: Printed pouches and catch covers used as packing containers, when printed, fall under the specific tariff entry for other printed cartons, boxes and cases rather than the residuary entry for other goods.
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