Cut-to-size paper wrappers for soap cakes fall under the specific tariff entry, not the residual classification.

Printed wrappers cut to size and used for packing individual soap cakes are classifiable as cut-to-size paper articles under Heading 4823.19, rather than the residual Heading 4823.90. The tariff structure treats Heading 48.23 as covering paper and paperboard cut to size or shape, with the specific double-dash entry in 4823.19 prevailing over the residual entry in 4823.90. A departmental circular was also consistent with this classification, supporting treatment of the wrappers under the specific tariff entry.

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Issues: Whether printed wrappers cut to size and used for packing individual soap cakes were classifiable under Heading 4823.19 or under Heading 4823.90 of the Central Excise Tariff.

Analysis: The tariff entry for Heading 48.23 covers paper and paperboard cut to size or shape, while sub-heading 4823.19 is the relevant double-dash entry for such cut-to-size goods and sub-heading 4823.90 is a residual single-dash entry. On a plain reading of the tariff, the product in question fell within the specific entry for cut-to-size paper articles. The departmental circular also supported that classification.

Conclusion: The wrappers were classifiable under Heading 4823.19 and not under Heading 4823.90, in favour of Revenue.

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