Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

ITC HSN - Paper and paperboard; articles of paper pulp, of paper or of paperboard

..... ARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD 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) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405); (e) Sensitised paper or paperboard of headings 3701 to 3704; (f) Paper impregnated with diagnostic or laboratory reagents (heading 3822); (g) Paper-reinforced stratified of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ughout 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 index equal to or less than 2.5kPa. m2/g; or (e) Containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g. For paper or paperboard weighing more than 150 g/m2: (a) Coloured throughout the mass; or (b) Having a brightness of 60% or more, and 1. A caliper of 225 micrometres (microns) or less, or 2. A caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or (c) Having 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 of 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 otherwise require, paper, pa .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... y 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 content consists of wood fibre obtained by the chemical sulphate or soda processes, in rolls, weighing more that 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight g/m2 Minimum Mullenbursting strength (kPa) 115 393 125 417 200 637 300 824 400 961 2. For the purposes of sub-headings 480421 and 4804 29, sack kraft paper means machine-finished paper, of which note 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 g/m2 and a stretch factor of more than 4.5% in the cross dire .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE)SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HANDMADE PAPER AND PAPERBOARD - 4802 10 - 480210 - Hand-made paper and paperboard: - 4802 10 10 - 48021010 - Paper - 4802 10 20 - 48021020 - Paperboard - 4802 20 - 480220 - Paper and paper-board of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard: - 4802 20 10 - 48022010 - Photographic base paper, uncoated - 4802 20 90 - 48022090 - Other - 4802 40 00 - 48024000 - Wall paper base - Other paper and paperboard, not containing fibres obtained by a mechanical or a 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 - 4802 54 20 - 48025420 - Litho and offset paper - 4802 54 30 - 48025430 - Duplicating paper - 4802 54 40 - 48025440 - Airmail paper - 4802 54 50 - 48025450 - Tissue paper - 4802 54 90 - 48025490 - Other - 4802 55 - 480255 - Weighing 40g/m2 or more but not .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... 0262 - 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 paper - 4802 62 20 - 48026220 - Poster paper - 4802 62 30 - 48026230 - Printing paper dyed or marbled in mass - 4802 62 40 - 48026240 - Account book paper - 4802 62 50 - 48026250 - Automatic data processing machine paper - 4802 62 60 - 48026260 - Paper for security printing, currency paper, stamp paper - 4802 62 90 - 48026290 - Other - 4802 69 - 480269 - Other: - 4802 69 10 - 48026910 - Drawing paper - 4802 69 20 - 48026920 - Poster paper - 4802 69 30 - 48026930 - Printing paper dyed or marbled in mass - 4802 69 40 - 48026940 - Account book paper - 4802 69 50 - 48026950 - Automatic data processing machine paper - 4802 69 60 - 48026960 - Paper for security printing, currency paper, stamp paper - 4802 69 90 - 48026990 - Other - 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 FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS - 4803 00 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... CENT PAPERS, IN ROLLS OR SHEETS - 4806 10 00 - 48061000 - Vegetable parchment - 4806 20 00 - 48062000 - Greaseproof papers - 4806 30 00 - 48063000 - Tracing papers - 4806 40 - 480640 - Glassine and other glazed transparent or translucent papers: - 4806 40 10 - 48064010 - Glassine papers - 4806 40 90 - 48064090 - Other - 4807 - 4807 - COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS - 4807 00 - 480700 - Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets: - 4807 00 10 - 48070010 - Straw paper and other straw board, whether or not covered with paper other than straw paper - 4807 00 90 - 48070090 - Other - 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... l fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less - 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 - 4810 39 - 481039 - Other: - 4810 39 10 - 48103910 - Insulating paper - 4810 39 20 - 48103920 - Electric insulating press board - 4810 39 30 - 48103930 - Insulation boards (homogenous) - 4810 39 90 - 48103990 - Other - Other paper and paperboard: - 4810 92 00 - 48109200 - Multi-ply - 4810 99 00 - 48109900 - Other - 4811 - 4811 - PAPER, PAPERBOARD, CELLULOSE WADING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING 4803, 4809 OR 4810 - 4811 10 00 - 48111000 - Tarred, bituminised or asphalted paper and paperboard - Gummed or adhesive paper and paperboard: - 4811 41 00 - 48114100 - Self-adhesive - 4811 49 00 - 48114900 - Other - Paper and paperboard, coated, impregnated or covered with plastics (exclu .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... -PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - 4816 20 - 481620 - Self-copy paper: - 4816 20 10 - 48162010 - Duplicating paper, cut to size - 4816 20 20 - 48162020 - Paper for Fax machine - 4816 20 90 - 48162090 - Other - 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 - 4816 90 20 - 48169020 - Calculating machine paper in rolls and strips not exceeding 15 cm in width - 4816 90 90 - 48169090 - Other - 4817 - 4817 - ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY - 4817 10 00 - 48171000 - Envelopes - 4817 20 00 - 48172000 - Letter cards, plain postcards and correspondence cards - 4817 30 - 481730 - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: - 4817 30 10 - 48173010 - Writing blocks - 4817 30 90 - 48173090 - Other - .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... 0 10 10 - 48201010 - Registers, account books - 4820 10 20 - 48201020 - Letter pads - 4820 10 90 - 48201090 - Other - 4820 20 00 - 48202000 - Exercise books - 4820 30 00 - 48203000 - Binders (other than book covers), folders and file covers - 4820 40 00 - 48204000 - Manifold business forms and interleaved carbon sets - 4820 50 00 - 48205000 - Albums for samples or for collections - 4820 90 - 482090 - Other: - 4820 90 10 - 48209010 - Blotting paper cut to size - 4820 90 90 - 48209090 - Other - 4821 - 4821 - PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED - 4821 10 - 482110 - Printed: - 4821 10 10 - 48211010 - Paper tags - 4821 10 20 - 48211020 - Labels - 4821 10 90 - 48211090 - Other - 4821 90 - 482190 - Other: - 4821 90 10 - 48219010 - Labels - 4821 90 90 - 48219090 - Other - 4822 - 4822 - BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED) - 4822 10 00 - 48221000 - Of a kind used for winding textile yarn - 4822 90 - 482290 - Other: - 4822 90 10 - 48229010 - Paper tubes - 4822 90 90 - 48229090 - Other - 4823 - 4823 - OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||