Tariff classification of packing containers for matchsticks turned on primary versus secondary packing, with the broader entry applied.

Containers in unassembled condition used in the packing chain for matchsticks marketed in matchboxes were treated as packing material for the commercial commodity, not as material confined to packing empty boxes. The distinction between primary packing and secondary packing was accepted, and the tariff entry for matchsticks was construed broadly enough to cover packing material used for the marketed product in its commercial packaging form. On that basis, the narrower departmental classification was rejected and the goods were classified in favour of the appellant.

---

---

Issues: Whether containers in unassembled condition used for packing matchboxes were classifiable under Heading 1419.11 or Heading 1419.19 of the Central Excise Tariff.

Analysis: The goods were held to be used in the packing chain for matchsticks marketed in matchboxes, and not merely for packing empty boxes. The distinction between primary packing and secondary packing was accepted, and the wording of the tariff entry for matchsticks was not read so narrowly as to exclude packing material used for the marketed commodity in its commercial packaging form.

Conclusion: The classification challenge was accepted in favour of the appellant, and the goods were not to be confined to the narrower classification suggested by the department.

---