https://www.taxtmi.com/caselaws?id=89979 Printed wrappers cut to size and used for packing individual soap cakes are classifiable as cut-to-size paper articles under Heading 4823.19, rather than the residual Heading 4823.90. The tariff structure treats Heading 48.23 as covering paper and paperboard cut to size or shape, with the specific double-dash entry in 4823.19 prevailing over the residual entry in 4823.90. A departmental circular was also consistent with this classification, supporting treatment of the wrappers under the specific tariff entry. en-us Mon, 15 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89979 Printed wrappers cut to size and used for packing individual soap cakes are classifiable as cut-to-size paper articles under Heading 4823.19, rather than the residual Heading 4823.90. The tariff structure treats Heading 48.23 as covering paper and paperboard cut to size or shape, with the specific double-dash entry in 4823.19 prevailing over the residual entry in 4823.90. A departmental circular was also consistent with this classification, supporting treatment of the wrappers under the specific tariff entry. Case-Laws Central Excise Mon, 15 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89979