Classification of printed wrappers for wrapping soaps, cakes, chocolates etc. - Reg.

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..... rappers for wrapping soaps, cakes, chocolates etc. - Reg. A doubts has been raised regarding the correct classification of printed wrappers for wrapping soaps, cakes, chocolates etc. cut to size whether under sub-heading 4823.19 as "Other paper cut to size or shape" or under sub-heading 4823.90 as "Other articles of papers" or under Chapter 49 as "Products of printing industry". 2. Printed wrapp .....

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..... , it recommended classification of such printed wrappers under sub-heading 4823.19 of Central Excise Tariff Act, 1985. On the issue of its being treated as converted paper, DGTD were required to be consulted. DGTD have advised that paper subjected to further operations after manufacture i.e. processing, printing, coating, laminating, metallizing, creasing, folding, cutting etc. for further utilisa .....

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