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of <h1>Printed Wrappers for Soaps and Chocolates Classified as 'Other Paper' Under Sub-Heading 4823.19, Not Printing Industry.</h1> A classification issue regarding printed wrappers for wrapping soaps, cakes, and chocolates was addressed by the Central Board of Excise & Customs. The wrappers, made from duty-paid paper and processed through printing and cutting, were debated at a conference in Shillong. The consensus was that these wrappers should not be classified as products of the printing industry under Chapter 49 but rather as 'Other paper cut to size or shape' under sub-heading 4823.19 of the Central Excise Tariff Act, 1985. This classification allows them to qualify for exemption as converted paper under a specific notification. Field formations are to be informed accordingly.
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