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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Printed Waxed Wrapping Paper Classified as Converted Paper, Not Printing Industry Product, Under Sub-heading 4811.90.</h1> The circular addresses the classification of printed waxed wrapping paper, clarifying it is not a product of the printing industry under Chapter 49, as the printing is incidental to its primary use. Instead, it should be classified as converted paper under sub-heading 4811.90, exempt under notification 49/87. This decision follows discussions at a Central Excise conference and aligns with previous clarifications by the Board. All pending assessments should be finalized based on this classification, and relevant trade parties should be informed accordingly.
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