Tariff classification of printed cigarette shells followed prior Tribunal ruling, leading to relief for the assessee.

Printed shells used for packing cigarettes were the subject of a tariff classification dispute between Heading 4823.90 and Heading 4818.90. The controversy was treated as governed by an earlier Tribunal ruling on the same goods, which had held that such printed shells were classifiable under Heading 4818.90 from 1-3-1988 onwards. As the relevant period fell after that date, the earlier classification was applied to the appeal. The impugned order was set aside and consequential relief followed.

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Issues: Whether printed shells for packing cigarettes were classifiable under Heading 4823.90 or under Heading 4818.90.

Analysis: The dispute was treated as covered by an earlier Tribunal decision on the same goods, which had held that printed shells for packing cigarettes were classifiable under Heading 4818.90 from 1-3-1988 onwards. As the period in the present appeal was from March, 1988 onwards, the earlier classification was applied to the controversy before the Tribunal.

Conclusion: The goods were held classifiable under Heading 4823.90 and the impugned order was set aside.

Final Conclusion: The assessee succeeded on the question of classification and obtained the resulting consequential relief.

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