Cigarette Packaging Labels Classified as "Articles of Paper," Not "Printed Cartons"; Assessee's Classification Prevails Over Show-Cause Notice.

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....Classification of ‘labels’ used in packing of cigarettes - ‘articles of paper’ and ‘not printed cartons’- if the alternative proposed in the show-cause notice is not defensible, the claimed classification will prevail even if other headings be more apt - the failure of the product to be covered by the heading proposed in the SCN suffices for acceptance of the one claimed by assessee - articles of paper....