TMI Blog1996 (9) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... t may be printed names, trade marks, directions for use and other information above the products. These are merely incidental to the primary use. It therefore, cannot be classified under Chapter 49 as the products of printing industry. As regards appellants contention about S.H. 4818.19, it is observed that Heading 4818.19 covers cartons, boxes, containers and cases excluded from sub-headings 4818.12 and 4818.13. Printer wrappers do not fall under categories of cartons, boxes, containers, therefore, can not merit classification under 4818.19. Thus these are to be classified under residuary sub-heading 4818.90 only. In view of the above discussion, I reject the appeal." 2. The facts of the case, in brief, are that the appellants filed Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants were not satisfied by this decision of the Asstt. Collector, they filed an appeal before the Collector (Appeals) who held that the product printed wrapper is used for packing of goods although it may be printed, therefore, they are to be classified under sub-heading 4818.90. For other items, the ld. Collector (Appeals) upheld the order of the Asstt. Collector. 3. Shri Gopal Prasad, the learned Advocate appearing for the appellants submitted that a show cause notice was issued to them asking them as to why all the products classified by them under sub-heading No. 4901.90 should not be classified under sub-heading No. 4818.90 and that why printed covers should not be classified under sub-heading No. 4818.19. The ld. Counsel submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el submitted that the classification of wrapper under sub-heading No. 4817 was not agitated before the lower authorities and may be permitted by the Tribunal as an additional ground. The ld. Counsel also cited the case of Jute Corpn. of India Ltd. reported in 1991 (51) E.L.T. 176 (SC) and the judgment of the Tribunal in the case of C.C.E. v. Andaman Timber Industries Ltd. reported in 1992 (60) E.L.T. 635 on the issue of additional grounds. Summing up his arguments, the ld. Counsel submitted that wrappers may be classified under sub-heading 4817.90. 5. Shri J.M. Sharma, the learned DR reiterated the findings of the lower authorities. 6. Heard the submissions of both sides. The first issue agitated before us was Misc. Application No. E/72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Others. 8. 48.18 is a general heading. 4818.11 covers products intended for packing of match sticks. 4818.12 covers printed cartons, boxes, containers and cases, made wholly out of paper or paper board etc. 4818.13 covers other printed cartons, boxes and cases. 4818.19 covers others. 4818.20 covers toilet tissues, handkerchiefs and cleansing tissues of paper 4818.90 covers others. A perusal of the above entries shows that both tariff sub-headings 4818.19 and 4818.90 cover goods as others . 4818.12 covers printed cartons, boxes, containers and cases. Out of these 4 items, printed cartons, boxes and cases are covered by sub-heading 4818.13. The only item that can be classified under 4818.19, therefore, remains to be printed c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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