Classification of printed wrappers: treated as other paper cut to size and eligible for converted paper exemption. Printed wrappers cut to size for wrapping soaps, cakes, chocolates etc. are classifiable as other paper cut to size or shape under sub heading 4823.19 and, having undergone post manufacture conversion operations (printing, cutting, etc.), qualify as converted paper and are eligible for the converted paper exemption under the applicable excise notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of printed wrappers: treated as other paper cut to size and eligible for converted paper exemption.
Printed wrappers cut to size for wrapping soaps, cakes, chocolates etc. are classifiable as other paper cut to size or shape under sub heading 4823.19 and, having undergone post manufacture conversion operations (printing, cutting, etc.), qualify as converted paper and are eligible for the converted paper exemption under the applicable excise notification.
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