Tariff classification of printed catch covers for medicines changed with the relevant period, splitting the outcome between two sub-headings.

Printed catch covers for medicines were classified by reference to the tariff entry in force during the relevant period. Following earlier decisions on identical goods, the Tribunal held that up to 28-2-1988 the covers fell under sub-heading 4819.13, while for the later period they fell under sub-heading 4819.12. The Revenue's challenge succeeded only to that extent, with classification differing according to the applicable tariff period.

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Issues: Classification of printed catch covers for medicines under the Central Excise Tariff for the relevant periods.

Analysis: The dispute turned on whether the printed catch covers were classifiable under the tariff entry claimed by the Revenue or under the entry accepted by the assessee. The Tribunal followed its earlier decisions on identical goods and held that the applicable classification changed with the tariff entry in force during the relevant period. For the period up to 28-2-1988, the goods were held to fall under sub-heading 4819.13. For the period thereafter, the corresponding classification was sub-heading 4819.12.

Conclusion: The Revenue's challenge succeeded only in part, as the goods were classified under different sub-headings depending on the period involved.

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