Gummed or adhesive paper in strips or rolls: classification under other tariff headings does not preserve exemption.

The expression Gummed or adhesive paper in strips or rolls in the notification is not confined to any particular tariff heading or sub heading and therefore covers such paper irrespective of classification; accordingly, gummed or adhesive paper classifiable under Heading 4811 is not eligible for exemption under the notification and field formations and trade should be informed and pending cases finalised accordingly.

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