Teleprinter rolls classification: treated as articles of stationery, not exempt as converted paper, and subject to tariff classification. Teleprinter rolls are not eligible for exemption as converted types of paper and paper board because the exemption covers only paper or paperboard obtained on conversion, not distinct finished articles; teleprinter rolls are market-recognised articles of stationery and must be classified accordingly under the relevant tariff headings.
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.
Teleprinter rolls classification: treated as articles of stationery, not exempt as converted paper, and subject to tariff classification.
Teleprinter rolls are not eligible for exemption as converted types of paper and paper board because the exemption covers only paper or paperboard obtained on conversion, not distinct finished articles; teleprinter rolls are market-recognised articles of stationery and must be classified accordingly under the relevant tariff headings.
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