Printed wrappers classification under sub-heading 4823.19 supports exemption as converted paper for similar products.

Printed wrappers were treated as classifiable under sub-heading 4823.19 of the Central Excise Tariff, because the classification had already been settled on identical facts in the respondents' own matter and was not reopened. On that basis, the exemption under Notification No. 49/87 was also available, as the Board's circular treated printed wrappers for soap cakes, chocolates and similar products as eligible converted paper under the same heading. The Revenue's contrary classification was rejected, and the exemption position was accepted in favour of the assessee.

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Issues: (i) Whether printed wrappers were classifiable under sub-heading 4823.19 of the Central Excise Tariff rather than sub-heading 4823.90. (ii) Whether the printed wrappers were entitled to exemption under Notification No. 49/87.

Issue (i): Whether printed wrappers were classifiable under sub-heading 4823.19 of the Central Excise Tariff rather than sub-heading 4823.90.

Analysis: The classification issue had already been decided in the respondents' own case, and that earlier decision had held the impugned product to fall under sub-heading 4823.19. The matter was therefore treated as no longer open for re-examination on the same facts.

Conclusion: The printed wrappers are classifiable under sub-heading 4823.19, and the Revenue's challenge to the contrary fails.

Issue (ii): Whether the printed wrappers were entitled to exemption under Notification No. 49/87.

Analysis: The respondents had claimed exemption under Notification No. 49/87, and the Board's circular clarified that printed wrappers for wrapping soap cakes, chocolates and similar products would be classifiable under sub-heading 4823.19 and eligible for exemption as converted paper. The departmental representative accepted that position.

Conclusion: The benefit of Notification No. 49/87 is available to the printed wrappers in question.

Final Conclusion: The classification was upheld in favour of the assessee, and the exemption benefit was directed to be extended, so the appeal succeeded only to the limited extent of confirming the correct tariff heading.

Ratio Decidendi: Where a product's classification has already been conclusively settled on identical facts, the same classification governs, and an exemption linked to that classification must be extended when the applicable clarification supports it.

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