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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Printed Tops Classified Under Heading 48.11: Not Considered Incomplete Boxes or Cartons, per Central Excise Tariff Act 1985.</h1> The circular addresses the classification of 'printed tops,' which are flattened printed sheets of paper or paperboard used as lids for packaging hosiery items. The issue is whether these should be classified under sub-heading 4818.13 as printed cartons or under Heading 48.11 as paper and paperboard coated or impregnated with plastic. The board concludes that these printed sheets are more appropriately classified under Heading 48.11, as they are not considered unfinished or incomplete boxes or cartons. This decision aligns with the Central Excise Tariff Act of 1985.
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