Tariff classification of packing sleeves upheld under sub-heading 4819.12; incidental printing did not change their character.

A product described as sleeves or wrappers used as packing covers was held to fall under sub-heading 4819.12 of the Central Excise Tariff Act, 1985. The classification list, sample examination, Superintendent's verification, and commercial description showed the goods to be flattened and folded cartons or open-ended flat covers, matching the HSN description of sleeves. Printing on the product was treated as merely incidental to its packing function, so the alternative heading 4823.19 was inapplicable. The departmental challenge therefore failed and the classification under 4819.12 was upheld.

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Issues: Whether the product described as sleeves or wrappers was correctly classifiable under sub-heading 4819.12 of the Central Excise Tariff Act, 1985.

Analysis: The product was examined at the original stage and again at the appellate stage, where it was described as a flattened and folded carton or an open-ended flat cover. The classification list, the sample produced, the Superintendent's verification, and the commercial description all indicated that the goods were in the nature of sleeves used as packing covers. The Tribunal also noted that printing on the product was merely incidental to its packing function. In that context, the product corresponded with the HSN description of sleeves under heading 4819.12, and the alternative heading 4823.19 did not apply.

Conclusion: The product was correctly classifiable under sub-heading 4819.12, and the departmental challenge failed.

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