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of <h1>Used Release Paper Classified Under Heading 47.02; Duty Imposed Based on Factory Removal Value Per Rule 57F.</h1> The circular addresses the classification and duty liability of used release paper, which is paper coated with polymers used in manufacturing coated fabrics, PVC leather cloth, or rexine. After repeated use, this paper loses its effectiveness and is discarded. There is inconsistency in the assessment of this waste paper across different Commissionerates. Some do not impose duty, while others classify it under Chapter Heading No. 47.02, subject to duty. The Board concludes that used release paper should be classified under Heading No. 47.02 and charged duty based on its value when removed from the factory, adhering to Rule 57F provisions.
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