TMI BlogClassification of certain printed products of plastic paper etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Printed paper sheets (printing on paper) laminated with plastics; 6. Printed plastic/paper sheets laminated with aluminium foil, printing being on either one; and 7. Pouches made of material mentioned at 2 to 6 above. 2. The above issues were discussed in the West Zone Tariff Conference of Collectors of Central Excise held at Porbandar on 28th and 29th November, 1988. The Conference observed that the difficulties which had been encountered in the classification of the above products were mainly due to the different possible interpretations of note 2 under Section VII of the Central Excise Tariff Act, 1985. (The (sic) not envisages that except for the goods of heading No. 39.18 and 39.19, plastics and articles thereof, printed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r packing of the goods, even by taking the inference from Chapter 49 of HSN, could not be classified under- Chapter 49 as the products of printing industry. The Conference, therefore, decided that products falling at S.No. 2 to 6 at para 1 cannot be considered as products of printing industry. The Conference arrived at the following decisions:- (a) Printed labels of paper - in roll form as well cut-whether coated/waxed or not, but not meant for packing of the goods: The Conference felt that there was a separate entry for printed labels of paper meriting classification under H. No. 48.21 by virtue of note 8 of Chapter 48. All these labels will, therefore, fall under heading No. 48.21 (Prior to 1-3-1988, they would be covered by 4818.90). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48 only. If more than half of the thickness is of plastic then the same would merit classification under Chapter 39. (e) Printed paper sheets (printing on paper) laminated with plastic :- The Conference decided that the same yardstick would apply as in the case of (d) above. (f) Printed plastic/paper laminated with Aluminium Foil printing being on either one : The Conference took note of the description of H. No. 76.07 of the Schedule to the Central Excise Tariff Act, 1985 and found that aluminium foil (whether or not printed or backed with paper, paper board, plastics or similar backing material) of a thickness (excluding any backing) not exceeding 0.2 mm falls under this sub-heading. It was, therefore, felt that if the thickness o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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