CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

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CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Notes:

1. This Chapter does not cover:

(a) Pharmaceutical products (Chapter 30);

(b) Stamping foils (Chapter 32);

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent, or with polishes, creams or similar preparations of Chapter 34;

(e) Sensitised paper or paperboard of Chapter 37;

(f) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22);

(g) Paper-reinforced stratified plastic sheeting, 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 No. 48.14 (Chapter 39);

(h) Articles of Chapter 42 (for example, travel goods);

(i) Articles of Chapter 46 (manufactures of plaiting material);

(j) Paper yarn or textile articles of paper yarn (Section XI);

(k) Articles of Chapter 64 or Chapter 65;

(l) Abrasive paper or paperboard or paper or paperboard-backed mica (paper and paperboard coated with mica powder are however, to be classified in this Chapter);

(m) Metal foil backed with paper or paperboard (Section XV);

(n) Parts and accessories of musical instruments (for example, cards) of Chapter 92;

(o) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

2. Heading Nos. 48.01 to 48.05 include paper and paperboard 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 No. 48.03 otherwise requires, these headings do not apply to paper, paperboard cellulose wadding or webs of cellulose fibres which have been otherwise processed.

3. For the purposes of this Chapter, "newsprint" means newsprint as defined by the Central Government by notification published in the Official Gazette.

4. In this Chapter, 'strawboard' means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or a mixture of these.

5. In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process.

6. In this Chapter, 'kraft paper and paperboard' means paper and paperboard of which not less than 80 per cent 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, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

8. For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" applies only to :

(a) Paper in rolls, of a width of not less than 45 cms. and not more than 160 cms., suitable for wall or ceiling decoration:

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(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 No. 48.15.

9. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10. Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.

10A. In relation to the thermal paper falling under this Chapter, the process of slitting or cutting or both of these processes shall amount to "manufacture".

11. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

SUB-HEADING NOTES:

1. Sub-heading No. 4802.10 applies only to writing or printing paper, manufactured from pulp, and supplied directly from the factory of its manufacture against a purchase order, -

(a) placed upon the manufacturer by a State Textbook Publication Corporation or Board, or in the case of States which do not have a State Textbook Publication Corporation or 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.

2. For the purposes of sub-heading No. 4802.20, the establishment manufacturing the paper and paperboard, shall furnish a certificate, to an officer not below the rank of an [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), to the effect that such paper or paperboard is commercially recognised as hand-made paper or hand-made paperboard.

3. For the purposes of sub-heading No. 4804.20 the managing director or an officer of equivalent rank, in the Horticultural Produce Marketing or Processing Corporation of the State Government shall specify the quantity of kraft paper or 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 Ratge of Duty for Manufacture of Excisable Goods) Rules, 2001; and

(b) furnish, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the managing director of the said corporation to the effect that the cartons manufactured by using the aforesaid quantity of kraft paper or paperboard, have been used for the packing of horticultural produce.

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
48.01	4801.00	Newsprint, in rolls or sheets	Nil
48.02		Uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in. rolls or sheets, other than paper of heading No. 48.01 or 48.03; hand-made paper and paperboard
	4802.10	- Writing or printing paper for printing of educational textbooks	Nil
	4802.20	- Paper or paperboard, in the manufacture of which, -	Nil
		(a) the principal process of lifting the pulp is done by hand; and
		(b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
	4802.30	- Maplitho paper supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	Nil
	4802.90	-Other	16%
48.03	4803.00	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 of a width exceeding 36 cm. or in rectangular (including square) sheets with at least one side exceeding 36 cm. in unfolded state	16%
48.04		Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No. 48.02 or 48.03
	4804.10	- Kraft paper supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	Nil
	4804.20	- Used in the manufacture of cartons for packing of horticultural produce	16%
	4804.90	- Other	16%
48.05	4805.00	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 2 to this chapter	16%
48.06		Vegetable parchment, grease-proof papers, tracing papers and glassine and other glazed transparent or translucent papers in rolls or sheets
	4806.10	- Grease-proof paper	16%
	4806.20	- Glassine and other glazed transparent or translucent paper	16%
	4806.90	- Other	16%
48.07		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
	4807.10	- Paper and paperboard, laminated internally with bitumen, tar or asphalt	16%
		- Other:
	4807.91	--Straw board, in the manufacture of which sun-drying process has been employed	16%
	4807.92	-- Straw paper and other straw board, whether or not covered with paper other than straw paper	16%
	4807.99	-- Other	16%
48.08		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 No. 48.03
	4808.10	- Corrugated paper and paperboard, whether or not perforated	16%
	4808.90	-Other	16%
48.09		Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates) whetheror not printed, in rolls of a width exceeding 36 cm. or in rectangular (including square) sheets with at least one side exceeding 36 cm. in unfolded state
	4809.10	- Carbon or similar copying papers	16%
	4809.20	- Self-copy paper	16%
	4809.90	- Other	16%
48.10		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 sheets
	4810.10	- Paper and paperboard of a kind used for writing, printing or other graphic purposes	16%
	4810.20	Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes -	16%
	4810.90	- Other paper and paperboard	16%
48.11		Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading No. 48.03,48.09 or 48.10
	4811.10	- Tarred, bituminised or asphalted paper and .paper-board	16%
	4811.20	- Gummed or adhesive paper and paperboard	16%
		- Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives):
	4811.31	-- Products consisting of sheets of paper or paperboard/ impregnated, coated or covered with plastics (including thennoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents, or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates	16%
	4811.39	-Other	16%
	4811.40	- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	16%
	4811.90	- Other	16%
48.12	4812.00	Filter blocks, slabs and plates, of paper pulp	16%
48.13	4813.00	Cigarette paper, whether or not cut to size or in the form of booklets or tubes	16%
48.14	4814.00	Wallpaper and similar wall coverings; window transparencies of paper	16%
48.15	4815.00	Floor coverings on a base of paper or of paperboard whether or not cut to size	16%
48.16	4816.00	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No. 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes	16%
48.17	4817.00	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	Nil
48.18		Toilet paper 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 centimetres, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, 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	- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles	Nil
	4818.90	- Other	16%
48.19		Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, whether in assembled or unassembled condition; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
		- Cartons, boxes, cases, bags and other packing containers :
	4819.11	-- Cartons, boxes, containers and cases, intended for the packing of match sticks	Nil
	4819.12	-- Cartons, boxes, containers and cases, of corrugated paper or paperboard	16%
	4819.19	-- Other	16%
	4819.90	- Other	16%
48.20	4820.00	Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise 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	16%
48.21	4821.00	Paper or paperboard labels of all kinds, whether or not printed	16%
48.22	4822.00	Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)	16%
48.23		Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
	4823.10	- Braille paper	Nil
	4823.20	- Paper pulp moulded trays	16%
	4823.30	- Cellulose insole board or sheet	16%
	4823.40	- Products consisting of sheets of paper or paperboard/ impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates	16%
	4823.90	- Other	16%