https://www.taxtmi.com/caselaws?id=73676 Excise classification of egg trays turned on their final manufactured character, not merely their pulp-based input. For the pre-1986 tariff, the article was not made of paper or paper board because the process did not bring paper or paper board into existence; it was therefore excluded from Item 17 and fell to the residuary Item 68. Under the 1985 tariff, egg trays were not cartons, boxes, containers or cases under sub-heading 4818.19, even if they served a container function; they were treated as articles of paper pulp under sub-heading 4818.90. The note confirms that tariff classification follows the specific product description and the form emerging from manufacture. en-us Mon, 02 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73676 Excise classification of egg trays turned on their final manufactured character, not merely their pulp-based input. For the pre-1986 tariff, the article was not made of paper or paper board because the process did not bring paper or paper board into existence; it was therefore excluded from Item 17 and fell to the residuary Item 68. Under the 1985 tariff, egg trays were not cartons, boxes, containers or cases under sub-heading 4818.19, even if they served a container function; they were treated as articles of paper pulp under sub-heading 4818.90. The note confirms that tariff classification follows the specific product description and the form emerging from manufacture. Case-Laws Customs Mon, 02 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73676