Classification of printed waxed wrapping paper: treated as converted paper and eligible for exemption under converted-paper heading. Printed waxed wrapping paper is not a product of the printing industry when printing is merely incidental to its primary use; instead it is classifiable as converted paper. Converted paper encompasses wet and dry processes and expressly includes waxed paper, and printed waxed wrapping paper therefore falls within the tariff heading for converted paper and is eligible for the exemption applicable to converted paper. Pending assessments should be finalised in accordance with this classification.
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 waxed wrapping paper: treated as converted paper and eligible for exemption under converted-paper heading.
Printed waxed wrapping paper is not a product of the printing industry when printing is merely incidental to its primary use; instead it is classifiable as converted paper. Converted paper encompasses wet and dry processes and expressly includes waxed paper, and printed waxed wrapping paper therefore falls within the tariff heading for converted paper and is eligible for the exemption applicable to converted paper. Pending assessments should be finalised in accordance with this classification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
