https://www.taxtmi.com/caselaws?id=381987 Corrugated blanks supplied in flat form, but already cut to size and creased, were classified under tariff item 4819 because they retained the essential character of cartons or boxes and could be folded into the finished article without further technical process; Rule 2(a) of the General Rules for Interpretation applied. Printed hanging cards supplied flat and without creases were classified under tariff item 4823 because they were merely cut-to-size paper articles and did not have the character of cartons or boxes. The ruling therefore upheld GST treatment under heading 4819 for the corrugated blanks and under heading 4823 for the hanging cards. en-us Fri, 22 Mar 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381987 Corrugated blanks supplied in flat form, but already cut to size and creased, were classified under tariff item 4819 because they retained the essential character of cartons or boxes and could be folded into the finished article without further technical process; Rule 2(a) of the General Rules for Interpretation applied. Printed hanging cards supplied flat and without creases were classified under tariff item 4823 because they were merely cut-to-size paper articles and did not have the character of cartons or boxes. The ruling therefore upheld GST treatment under heading 4819 for the corrugated blanks and under heading 4823 for the hanging cards. Case-Laws GST Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381987