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of <h1>Teleprinter Rolls Not Tax Exempt Under Notifications 63/82 and 49/87; Classified as Stationery, Not Writing Paper.</h1> The circular addresses the classification of teleprinter rolls concerning their eligibility for tax exemption under Notification No. 49/87. It clarifies that the term 'converting' in the paper industry involves processing raw paper into improved grades or finished products. However, the conversion of paper into articles, such as teleprinter rolls, does not qualify for exemption. Teleprinter rolls are considered articles of stationery, distinct from writing and printing paper, and are thus not exempt under Notifications 63/82 and 49/87. They are classified under Heading 4818.90 before March 1, 1988, and under Heading 4823.90 thereafter. Field formations are advised accordingly.
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