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CUSTOM TARIFF

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

Heading No.	Sub-heading No.	Description of Goods	Rate of Duty
48.01	4801.00	Newsprint, in rolls or sheets	15%
48.02		Uncoated paper and paperboard or 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	Hand-made paper and paperboard	35%
	4802.20	Paper or paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard	35%
	4802.30	Carbonising base paper	35%
	4802.40	Wallpaper base	35%
		Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
	4802.51	Weighing less than 40 GSM	35%
	4802.52	Weighing 40 GSM or more but not more than 150 GSM	35%
	4802.53	Weighing more than 150 GSM	35%
	4802.60	Other paper and paperboard, of which more than 10% by wieght of the total fibre content consists of fibres obtained by a mechanical process	35%
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 or sheets	35%
48.04		Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No. 48.02 or 48.03
		Kraftliner:
	4804.11	Unbleached	35%
	4804.19	Other	35%
		Sack kraft paper:
	4804.21	Unbleached	35%
	4804.29	Other	35%
		Other kraft paper and paperboard weighing 150 GSM or less:
	4804.31	Unbleached	35%
	4804.39	Other	35%
		Other kraft paper and paperboard weighing more than 150 GSM but less than 225 GSM:
	4804.41	Unbleached	35%
	4804.42	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	35%
	4804.49	Other	35%
		Other kraft paper and paperboard weighing 225 GSM or more:
	4804.51	Unbleached	35%
	4804.52	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	35%
	4804.59	Other	35%
48.05		Other uncoated paper and paperboard, in rolls or sheets, which have NOT been subjected to calendaring, 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.	35%
	4805.10	Semi-chemical fluting paper (corrugating medium)	35%
		Multiply paper and paperboard:
	4805.21	Each layer bleached	35%
	4805.22	With only one outer layer bleached	35%
	4805.23	Having three or more layers, of which only the two outer layers are bleached	35%
	4805.29	Other	35%
	4805.30	Sulphite wrapping paper	35%
	4805.40	Filter paper and paperboard	35%
	4805.50	Felt paper and paperboard	35%
	4805.60	Other paper and paperboard, weighing 150 GSM or less	35%
	4805.70	Other paper and paperboard, weighing more than 150 GSM but less than 225 GSM	35%
	4805.80	Other paper and paperboard, weighing 225 GSM or more	35%
48.06		Vegetable parchment, grease-proof papers, tracing papers and glassine and other glazed transparent or translucent papers in rolls or sheets
	4806.10	Vegetable parchment	35%
	4806.20	Greaseproof papers	35%
	4806.30	Tracing papers	35%
	4806.90	Glassine and other glazed transparent or translucent papers	35%
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	35%
	4807.90	Other	35%
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	35%
	4808.20	Sack kraft paper, creped or crinkled, whether or not embossed	35%
	4808.30	Other kraft paper, creped or crinkled, whether or not embossed or perforated	35%
	4808.90	Other	35%
48.09		Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates) whether or not printed, in rolls or sheets
	4809.10	Carbon or similar copying papers	35%
	4809.20	Self-copy paper	35%
	4809.90	Other	35%
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
		Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
	4810.11	Weighing not more than 150 GSM	35%
	4810.12	Weighing more than 150 GSM	35%
		Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process:
	4810.21	Light-weight coated paper	35%
	4810.29	Other	35%
		Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
	4810.31	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 150 GSM or less	35%
	4810.32	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 GSM	35%
	4810.39	Other	35%
		Other paper and paperboard:
	4810.91	Multi-ply	35%
	4810.99	Other	35%
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 nos.48.03, 48.09 or 48.10
	4811.10	Tarred, bituminised or asphalted paper and paperboard	35%
		Gummed or adhesive paper and paperboard:
	4811.21	Self-adhesive	35%
	4811.29	Other	35%
		Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives):
	4811.31	Bleached, weighing more than 150 GSM	35%
	4811.39	Other	35%
	4811.40	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	35%
	4811.90	Other paper, paperboard, cellulose wadding and webs of cellulose fibres	35%
48.12	4812.00	Filter blocks, slabs and plates, of paper pulp	35%
48.13		Cigarette paper, whether or not cut to size or in the form of booklets or tubes
	4813.10	In the form of booklets or tubes	35%
	4813.20	In rolls of a width not exceeding 5 cms	35%
	4813.90	Other	35%
48.14		Wallpaper and similar wall coverings; window transparencies of paper
	4814.10	"Ingrain" paper	35%
	4814.20	Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics	35%
	4814.30	Wallpaper and similar wall coverings consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven	35%
	4814.90	Other	35%
48.15	4815.00	Floor coverings on a base of paper or of paperboard, whether or not cut to size	35%
48.16		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
	4816.10	Carbon or similar copying papers	35%
	4816.20	Self-copy paper	35%
	4816.30	Duplicator stencils	35%
	4816.90	Other	35%
48.17		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	Envelopes	35%
	4817.20	Letter cards, plain postcards and correspondence cards	35%
	4817.30	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment or paper stationery	35%
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 cms., 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	Toilet paper	35%
	4818.20	Handkerchiefs, cleansing or facial tissues and towels	35%
	4818.30	Tablecloths and serviettes	35%
	4818.40	Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles	35%
	4818.50	Articles of apparel and clothing accessories	35%
	4818.90	Other	35%
48.19		Cartons, boxes, 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
	4819.10	Cartons, boxes, and cases, of corrugated paper or paperboard	35%
	4819.20	Folding cartons, boxes, and cases, of non-corrugated paper and paperboard	35%
	4819.30	Sacks and bags, having a base of a width of 40 cm or more	35%
	4819.40	Other sacks and bags, including cones	35%
	4819.50	Other packing containers, including record sleeves	35%
	4819.90	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	35%
48.20		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
	4820.10	Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	35%
	4820.20	Exercise books	35%
	4820.30	Binders (other than book covers), folders and file covers	35%
	4820.40	Manifold business forms and interleaved carbon sets	35%
	4820.50	Albums for samples or for collections	35%
	4820.90	Other	35%
48.21		Paper or paperboard labels of all kinds, whether or not printed
	4821.10	Printed	35%
	4821.90	Other	35%
48.22		Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
	4822.10	Of a kind used for winding textile yarn	35%
	4822.90	Other	35%
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
		Gummed or adhesive paper, in strips or rolls:
	4823.11	Self-adhesive	35%
	4823.19	Other	35%
	4823.20	Filter paper and paperboard	35%
	4823.40	Rolls, sheets and dials, printed for self-recording apparatus	35%
		Other paper and paperboard, of a kind used for writing, printing or other graphic purposes:
	4823.51	Printed, embossed or perforated	35%
	4823.59	Other	35%
	4823.60	Trays, dishes, plates, cups and the like of paper and paperboard	35%
	4823.70	Moulded or pressed articles of paper pulp	35%
	4823.90	Other	35%

ANTI-DUMPING DUTY

Thermal Sensitive Paper (TSP) subjected to Anti-Dumping Duty. --- See ANNEXURE XVI

EXEMPTION NOTIFICATION

GENERAL EXEMPTIONS

Effective rates of duty for goods of chapter 1 to 99	See under G.E.Nos.121 to 121B
Imports from specified Countries ,Preferential Areas and SAARC	See under G.E.Nos.50 to 61C
Imports of certain articles for specified purposes	See under G.E.Nos.114 to 120
Exhibitions, Seminars ,Expedition & National Programmes	See under G.E.Nos.21 to 26
Government imports including for Defence /Police purposes	See under G.E.No. 10
Imports for Training , Educational ,Research & testing purposes	See under G.E.Nos.16 to 21A and 33
Export Promotion ,Export Processing Zones and 100% EOU	See under G.E.Nos.64 to 76
Imports against advance licence , VBAL , DEEC and Pass Book	See under G.E.Nos.80 to 84-O
Raw materials and capital goods under EPCG Scheme	See under G.E.Nos.76A to 76K
Re-imports	See under G.E.Nos.85 to 95A
Goods in transit	See under G.E.Nos.63
Goods for specific use in Industrial production	See under G.E.Nos.96
Import by privileged persons ,Organisations , Authorities and Foreigners	See under G.E.Nos.1 to 6
Packaging materials and Containers	See under G.E.Nos.44
Samples	See under G.E.Nos.42
Articles supplied free under warranty as replacement for defective goods	See under G.E.No.123
Re-importation of articles for repairs, re-conditioning or re-processing etc	See under G.E.No.94
Goods of foreign origin for repair and return	See under G.E.No.21
Imports for Handicapped persons, Charitable or Social welfare	See under G.E.No.33
Donations & Gifts	See under G.E.Nos.35 to 37A
Sports goods, Prizes, Medals and Trophies etc	See under G.E.Nos.38 & 39
Tags, Labels or printed polythene bags for use on export articles	See under G.E.Nos.21 & 32
Hotel Industry equipments	See under G.E.No.110
Software Development for export-Goods therefor	See under G.E.Nos.114 & 115
Electronic Hardware Technology Park Complex-Goods therefor	See under G.E.Nos.16 & 117
Imports under Information Technology Agreement (W.T.O)	See under G.E.No.120

DEPARTMENTAL CLARIFICATIONS

Children's picture ,drawing or coloring books exempted under Notification No.139/90-Cus. as printed books.-Madras Customs House Public Notice No.77/91, dated March, 1991.

Globes are not treatable as maps for the purposes of exemption under Notification No. 105/89.- Madras Customs House Public Notice No. 45/90, dated 18-1-1990.

CASE LAW

Adhesive pads in the form of pads for noting messages and having self adhesive properties only on top are classifiable under sub-heading 4820.90 of Customs Tariff Act , 1975.-Commissioner v . Muller Enterprises-1999(112) E.L.T 729(Tribunal).

Art board coated on both sides can be considered as paste board or multi-layered paper board eligible for concessional rate of duty under Notification 341/76 Cus. as amended.- Collector v. Kamal Traders - 1991 (52) E.L.T . 43 (Tribunal).

Art paper both sides coated and of 210 GSM i.e well below 225 GSM is treatable as printing and writing paper , and not paper board , entitled to benefit of exemption under Notification No. 341/76-Cus. dated 2-8-1976.-Collector v. Shah Paper & Co-1991(52) E.L.T. 246(Tribunal).

Bartya Coated Raw Base Paper is classified as writing or printing paper under Heading 4810.11 and 4810.12 of Customs Tariff Act , 1975 and eligible for exemption under Notification No. 55/86-Cus, dated 17-2-1986.- New India Industries Ltd . v. Collector -1993(68) E.L.T. 577(Tribunal).

Books - Record Book about child to be filled in by parents etc.is diary classifiable under Heading 48.20 of Customs Tariff Act, 1975.-Variety Book Depot v. Collector -1991(51) E.L.T.349 (Tribunal).

Document Raw Base Paper between 25 GSM and 180 GSM usable as printing and writing paper eligible for benefit of Notification No. 291/87- Cus, dated 11-8-1987 -Sub-heading 4802.20 of Customs Tariff Act ,1975. - Collector v. New India Industries Ltd .-1990 (47) E.L.T.83 (Tribunal).

Document Raw Base Paper or Uncoated Document Base Paper is eligible for exemption under Notification No.55/86-Cus. - New India Industries Ltd . v. Collector -1994(73) E.L.T.723 (Tribunal). (Larger Bench) over-ruling 1994(69) E.L.T.383(Tribunal).

Film laminate being thin film made of electrolytic paste on a special carrier paper is impregnated or coated paper hence is classifiable under Heading 48.01/21(1) of Customs Tariff Act , 1975 - Collector v.Union Carbide India Ltd .-1994(71) E.L.T.962 (Tribunal).

Insulating paper-Class E.-See under CHAPTER 39.

Paper imported having no printing on it visible to naked eye nor having any invisible printing is classifiable under sub-heading 4809.90 of Customs Tariff Act, 1975.- Etcho Process International v. Commisioner-2000(115) E.L.T.132(Tribunal).

Presspahn paper .- As per the technical specifications contained in ISI Standards , British Standars etc. presspahn paper is electrical grade insulation paper, whose thickness ranges from 0.10 mm to 0.50 mm. In the absence of statutory demarcation between the thickness of "paper" and "Board" the trade practice has to be taken into consideration . In the instant case thickness of imported paper is 0.18 mm to 0.40 mm. The goods in question are ,therefore ,entitled to the exemption under Notification No. 37/78-Cus,dated 1-3-1978.- Sunrise Electric Corporation v. Collector -1983(13) E.L.T. 1038 (Tribunal).

Tetrapack Aseptic packaging material containing 265, 18 and GSM of paper , aluminium foil and LD polyethylene respectively is correctly classifiable under Heading 48.11/4811.29,and not under Chapter 39 or 76 of Customs Tariff Act,1975 - Notification No.125/86-Cus .not attracted. Interpretative Rule 3(a).- National Dairy Development Board v. Collector - 1992(59) E.L.T.565(Tribunal).

Thermal printing paper, a coated paper with a width exceeding 15cmms , is classifiable under sub-heading 4811.90, and not 48.23 of Customs Tariff Act, 1975. - Cosmos Enterprises v.Collector - 1992(61) E.L.T.754 (Tribunal) and Collector v . V.I.Office Equipment P. Ltd.-1994(74) E.L.T. 622(Tribunal)

Unused rolls of tele-type paper and boxes or rolls of bond paper and not waste paper are classifiable under residuary sub-heading 4802.60 and not under Heading 47.07 of Customs Tariff Act, 1975. Benefit of exemption Notification No.219/84 not available .- Cauvery Papers Ltd. v. Collector -1993(65) E.L.T. 234 (Tribunal)

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