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Central Excise - Paper and paperboard; articles of paper pulp of paper or of paperboard

Central Excise - SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED(WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF (CHAPTER 47 to CHAPTER 49) NOTES: - NIL- NOTES: 1. For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per m2). 2. This Chapter does not cover: (a) articles of Chapter 30; (b) stamping foils of heading 3212; (c .....

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h a layer of plastics, the latter consituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39); (h) articles of heading 4202 (for example, travel goods); (ij) articles of Chapter 46 (manufactures of plaiting material); (k) paper yarn or textile articles of paper yarn (Section XI); (l) articles of Chapter 64 or Chapter 65; (m) abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica (heading 6814) (pape .....

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erboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. 4. For the purposes of this Chapte .....

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d weighing not more than 150 g/m2 : (a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and 1. weighing not more than 80 g/m2 ; or 2. coloured throughout the mass; or (b) containing more than 8% ash, and 1. weighing not more than 80 g/m2 ; or 2. coloured throughout the mass; or (c) containing more than 3% ash and having a brightness of 60% or more; or (d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst .....

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a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%. Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 6. In this Chapter kraft paper and paperboard means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7. Except where the terms of the headings .....

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ith one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. 9. For the purposes of heading 4814, the expression wall paper and similar wall coverings applies only to : (a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm suitable for wall or ceiling decoration : (i) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example with textile flock), whether or not coated or covered with transparent protect .....

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c) wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823. 10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards f .....

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ined in Note 12, if paper and paper products of heading 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing. SUB-HEADING NOTES: 1. For the purposes of sub-headings 4804 11 and 4804 19, Kraft-liner means machine- finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre con .....

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h not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications: (a) having a Mullen burst index of not less than 3.7 kPa. m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction; (b) having minimum for tear and tensile as indicated in t .....

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the total fibre content consists of unbleached hardwood fibres5[obtained by a combination of mechanical and chemical pulping process], and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 230C. 4. Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a 5[combination of mechanical and chemical pulping process], weighing 130 g/m2 or more, and having a CMT 30 (Co .....

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g 4805 30, sulphite wrapping paper means machine- glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa. m2/g. 7. For the purposes of sub-heading 4810 22, light-weight coated paper means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per .....

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Board, by an officer not below the rank of a Deputy Secretary in the State Government concerned, or by the National Council for Educational Research and Training; and (b) in which the said Corporation or Board or the said officer of the State Government concerned or the said Council, as the case may be, declares that the said paper shall be used for the printing of educational textbooks. 9. For the purposes of sub-heading 4802 20, the esabilshment manufacturing the paper and paperboa .....

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an officer of equivalent rank, in the Horticultural Produce Marketing or Processing Corporation of the State Government shall specify the quantity of kraft paper of kraft paperboard intended for the manufacture of cartons for packing horticultural produce, and the manufacturer of cartons shall- (a) follow the procedure under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; and (b) furnish, within such period as the Assistan .....

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by Note 3 to Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1985), the Central Government, hereby defines newsprint for the purpose of the said Chapter 48, as paper of a kind,- (a) intended for the printing of Newspaper; and (b) manufactured by a manufacturer of newsprint specified under Schedule of the Newsprint Control Order, 2004, and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspaper for I .....

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ames, sports requisites) or Chapter 96 (for example, buttons 5.Substituted vide schedule 11 of Finance Act 2011,in Sub-heading Notes 3 and 4 before it was read as obtained by a semi-chemical pulping process and semi-chemical process , - 4801 - 4801 - NEWSPRINT, IN ROLLS OR SHEETS - 4801 00 - 480100 - Newsprint, in rolls or sheets : - 4801 00 10 - 48010010 - Glazed - kg. - 4801 00 90 - 48010090 - Other - kg. - 4802 - 4802 - UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OT .....

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0 - 48022010 - Photographic base paper, uncoated - kg. - 4802 20 90 - 48022090 - Other - kg. - 4802 40 00 - 48024000 - Wall paper base - kg. - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : - 4802 54 - 480254 - Weighing less than 40 g/m2 : - 4802 54 10 - 48025410 - India Paper - kg. - 4802 54 20 - 48025420 - Litho and offset paper - kg. - 4802 54 30 .....

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paper - kg. - 4802 55 60 - 48025560 - Currency note paper - kg. - 4802 55 70 - 48025570 - Paper for security printing, currency paper, stamp paper - kg. - 4802 55 90 - 48025590 - Other - kg. - 4802 56 - 480256 - Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : - 4802 56 10 - 48025610 - Litho and offset paper - kg. - 4802 56 20 - 48025620 - Drawing paper - kg. - 4802 56 30 - 48025630 .....

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4802 57 30 - 48025730 - Duplicating paper - kg. - 4802 57 40 - 48025740 - Account book paper - kg. - 4802 57 50 - 48025750 - Bank, bond and cheque paper - kg. - 4802 57 60 - 48025760 - Currency note paper - kg. - 4802 57 70 - 48025770 - Paper for security printing, currency paper, stamp paper - kg. - 4802 57 90 - 48025790 - Other - kg. - 4802 58 - 480258 - Weighing more than 150 g/m2 : - 4802 58 10 - 48025810 - Litho and offset paper - kg. - 4802 58 20 - 48025820 - Drawing paper - kg. - 4802 58 .....

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r paper - kg. - 4802 61 30 - 48026130 - Printing paper dyed or marbled in mass - kg. - 4802 61 40 - 48026140 - Account book paper - kg. - 4802 61 50 - 48026150 - Automatic data processing machine paper - kg. - 4802 61 60 - 48026160 - Paper for security printing, currency paper, stamp paper - kg. - 4802 61 90 - 48026190 - Other - kg. - 4802 62 - 480262 - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : - 4802 62 10 - 48026210 - Drawing p .....

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802 69 30 - 48026930 - Printing paper dyed or marbled in mass - kg. - 4802 69 40 - 48026940 - Account book paper - kg. - 4802 69 50 - 48026950 - Automatic data processing machine paper - kg. - 4802 69 60 - 48026960 - Paper for security printing, currency paper, stamp paper - kg. - 4802 69 90 - 48026990 - Other - kg. - 4803 - 4803 - TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBR .....

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th 36 cm and above - kg. - 4803 00 90 - 48030090 - Other - kg. - 4804 - 4804 - UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - Kraftliner : - 4804 11 00 - 48041100 - Unbleached - kg. - 4804 19 00 - 48041900 - Other - kg. - Sack kraft paper: - 4804 21 00 - 48042100 - Unbleached - kg. - 4804 29 00 - 48042900 - Other - kg. - Other kraft paper and paperboard weighing 150 g/m2 or less: - 4804 31 00 - 48043100 - Unbleached - kg. - 4804 39 00 - 4804390 .....

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00 - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process - kg. - 4804 59 00 - 48045900 - Other - kg. - 4805 - 4805 - OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - Fluting paper : - 4805 11 00 - 48051100 - Semi-chemical fluting paper - kg. - 4805 12 00 - 48051200 - Straw fluting paper - kg. - 4805 19 00 - .....

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kg. - 4805 93 00 - 48059300 - Weighing 225 g/m2 or more - kg. - 4806 - 4806 - VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS - 4806 10 00 - 48061000 - Vegetable parchment - kg. - 4806 20 00 - 48062000 - Greaseproof papers - kg. - 4806 30 00 - 48063000 - Tracing papers - kg. - 4806 40 - 480640 - lassine and other glazed transparent or translucent papers: - 4806 40 10 - 48064010 - Glassine papers - kg. - 4 .....

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70010 - Straw paper and other straw board, whether or not covered with paper other than straw paper - kg. - 4807 00 90 - 48070090 - Other - kg. - 4808 - 4808 - PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803 - 4808 10 00 - 48081000 - Corrugated paper and paperboard, whether or not perforated - kg. - 4808 40 - 480840 - Kraft paper, creped or crinkled, .....

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S - 4809 20 00 - 48092000 - Self-copy paper - kg. - 4809 90 00 - 48099000 - Other - kg. - 4810 - 4810 - PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE- COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres o .....

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10 14 10 - 48101410 - Imitation art paper - kg. - 4810 14 20 - 48101420 - Art paper - kg. - 4810 14 30 - 48101430 - Chrome paper or paperboard - kg. - 4810 14 90 - 48101490 - Other - kg. - 4810 19 - 481019 - Other : - 4810 19 10 - 48101910 - Imitation art paper - kg. - 4810 19 20 - 48101920 - Art paper - kg. - 4810 19 30 - 48101930 - Chrome paper or paperboard - kg. - 4810 19 90 - 48101990 - Other - kg. - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of whi .....

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chemical process, and weighing 150 g/m2 or less - kg. - 4810 32 00 - 48103200 - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 - kg. - 4810 39 - 481039 - Other : - 4810 39 10 - 48103910 - Insulating paper - kg. - 4810 39 20 - 48103920 - Electric insulating press board - kg. - 4810 39 30 - 48103930 - Insulation boards (homogenous) - kg. - 4810 39 90 - 48 .....

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board - kg. - Gummed or adhesive paper and paperboard: - 4811 41 00 - 48114100 - Self-adhesive - kg. - 4811 49 00 - 48114900 - Other - kg. - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) : - 4811 51 - 481151 - Bleached, weighing more than 150 g/m: - 4811 51 10 - 48115110 - Aseptic packaging paper - kg. - 4811 51 90 - 48115190 - Other - kg. - 4811 59 - 481159 - Other: - 4811 59 10 - 48115910 - Aseptic packaging paper - kg. - 4811 59 90 - 48115990 - Other .....

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n leather board; and matrix board: - 4811 90 11 - 48119011 - Handmade paper and paperboard, rules, lined or squared but not otherwise printed - kg. - 4811 90 12 - 48119012 - Chromo and art paper, coated - kg. - 4811 90 13 - 48119013 - Building board of paper or pulp, impregnated - kg. - 4811 90 14 - 48119014 - Chromo board - kg. - 4811 90 15 - 48119015 - Raw base paper for sensitising, coated - kg. - 4811 90 16 - 48119016 - Surface marbled paper - kg. - 4811 90 17 - 48119017 - Leather board and .....

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OR IN THE FORM OF BOOKLETS OR TUBES - 4813 10 00 - 48131000 - In the form of booklets or tubes - kg. - 4813 20 00 - 48132000 - In rolls of a width not exceeding 5 cm - kg. - 4813 90 - 481390 - Other: - 4813 90 10 - 48139010 - Cigarette paper in bulk, or in sheets - kg. - 4813 90 90 - 48139090 - Other - kg. - 4814 - 4814 - WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER - 4814 20 00 - 48142000 - Wallpaper and similar wall coverings, consisting of paper coated or covered, on t .....

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16 20 20 - 48162020 - Paper for fax machine - kg. - 4816 20 90 - 48162090 - Other - kg. - 4816 90 - 481690 - Other: - 4816 90 10 - 48169010 - Other copying or transfer papers(excluding printed transfer) cut to size whether or not put up in boxes - kg. - 4816 90 20 - 48169020 - Calculating machine paper in rolls and strips not exceeding 15 cm in width - kg. - 4816 90 90 - 48169090 - Other - kg. - 4817 - 4817 - ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOA .....

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PER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - 4818 10 00 - 48181000 - Toilet paper - kg. - 4818 20 00 - 481820 .....

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19 10 - 481910 - Cartons, boxes and cases, of corrugated paper or paperboard: - 4819 10 10 - 48191010 - Boxes - kg. - 4819 10 90 - 48191090 - Other - kg. - 4819 20 - 481920 - Folding cartons, boxes and cases, of non- corrugated paper and paperboard: - 4819 20 10 - 48192010 - Cartons, boxes, cases, intended for the packing of match sticks - kg. - 4819 20 20 - 48192020 - Boxes - kg. - 4819 20 90 - 48192090 - Other - kg. - 4819 30 00 - 48193000 - Sacks and bags, having a base of a width of 40 cm or .....

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ORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD - 4820 10 - 482010 - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: - 4820 10 10 - 48201010 - Registers, accou .....

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- Other - kg. - 4821 - 4821 - PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED - 4821 10 - 482110 - Printed : - 4821 10 10 - 48211010 - Paper tags - kg. - 4821 10 20 - 48211020 - Labels - kg. - 4821 10 90 - 48211090 - Other - kg. - 4821 90 - 482190 - Other: - 4821 90 10 - 48219010 - Labels - kg. - 4821 90 90 - 48219090 - Other - kg. - 4822 - 4822 - BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED) - 4822 10 00 - 4 .....

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- recording apparatus - kg. - Trays, dishes, plates, cups and the like, of paper or paperboard: - 4823 61 00 - 48236100 - of bamboo - kg. - 4823 69 00 - 48236900 - Other - kg. - 4823 70 - 482370 - Moulded or pressed article of paper pulp : - 4823 70 10 - 48237010 - Paper pulp moulded trays - kg. - 4823 70 20 - 48237020 - Wood pulp board - kg. - 4823 70 30 - 48237030 - Articles made of paper mache other than artware and moulded or pressed goods of wood pulp - kg. - 4823 70 90 - 48237090 - Other - .....

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