Printed cigarette packet shells classifiable under sub-heading 4823.90, with Chapter 49 claim rejected.

Printed shells for cigarette packets were held classifiable under sub-heading 4823.90 of the Central Excise Tariff, with the Tribunal following its earlier ruling on the same product. The competing contention that the goods were non-excisable or fell under Chapter 49 was rejected. The appellate authority's classification was therefore sustained, and the classification dispute was resolved in favour of sub-heading 4823.90 rather than Chapter 49.

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Issues: Whether printed shells for cigarette packets were classifiable under Chapter 49 of the Central Excise Tariff or under sub-heading 4823.90.

Analysis: The Tribunal followed its earlier decision on the same product and held that the Collector (Appeals) had correctly classified the printed shells for cigarette packets. The competing claim that the goods were either non-excisable or classifiable under Chapter 49 was not accepted.

Conclusion: The printed shells for cigarette packets were held classifiable under sub-heading 4823.90 of the Central Excise Tariff.

Final Conclusion: The classification adopted by the appellate authority was sustained and both appeals failed.

Ratio Decidendi: Printed shells for cigarette packets, on the facts found, are classifiable under sub-heading 4823.90 and not under Chapter 49.

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