https://www.taxtmi.com/caselaws?id=48778 Paperboard articles supplied in flattened form, intended to be folded, adjusted and glued into cartons, boxes or containers, retain their essential packaging character for tariff classification. Mere printing on the outer shells, slides and hinged lid blanks did not alter their commercial identity, because in common trade and functional use they remained packaging articles. On that basis, the goods fell within sub-heading 4818.13 as printed cartons, boxes and cases, rather than the residuary sub-heading 4818.19. The departmental classification was upheld, and the disputed goods were treated as cartons, boxes or containers in their commercial and functional character. en-us Mon, 28 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48778 Paperboard articles supplied in flattened form, intended to be folded, adjusted and glued into cartons, boxes or containers, retain their essential packaging character for tariff classification. Mere printing on the outer shells, slides and hinged lid blanks did not alter their commercial identity, because in common trade and functional use they remained packaging articles. On that basis, the goods fell within sub-heading 4818.13 as printed cartons, boxes and cases, rather than the residuary sub-heading 4818.19. The departmental classification was upheld, and the disputed goods were treated as cartons, boxes or containers in their commercial and functional character. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48778