Classification of printed cigarette packet shells under Tariff Item 68 barred exemption under Notification No. 104/82.

Printed shells and hinge lid blanks made from printed paper board for cigarette packets were treated as falling under Tariff Item 68 rather than Tariff Item 17(4), following the binding Larger Bench ruling on similar products. Because that classification governed the goods, the exemption claimed under Notification No. 104/82 dated 28-2-1982 was not available. The note confirms that where a binding classification precedent already covers the manufactured articles, exemption entitlement must be tested on that classification and denied if the notification does not extend to it.

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Issues: Whether printed shells and printed hinge lid blanks for cigarette packets were classifiable under Tariff Item 68 or Tariff Item 17(4), and whether they were entitled to exemption under Notification No. 104/82 dated 28-2-1982.

Analysis: The Tribunal followed the ratio of the Larger Bench decision which had already determined that outer shells and hinge lid blanks made from printed paper board for cigarette packets fall under Tariff Item 68 and not under Tariff Item 17(3) or 17(4). On that basis, the claimed exemption under Notification No. 104/82 was not available to these products.

Conclusion: The printed shells and printed hinge lid blanks were classifiable under Tariff Item 68 and the benefit of Notification No. 104/82 was denied.

Final Conclusion: The appeals were disposed of by affirming classification under Tariff Item 68 and rejecting the exemption claim.

Ratio Decidendi: Goods manufactured from printed paper board for cigarette packets, when specifically covered by a binding larger bench ruling, must be classified according to that ruling and cannot claim an exemption that is unavailable on such classification.

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