https://www.taxtmi.com/caselaws?id=80088 Printed and waxed twist wrap paper cleared in reel form remained classifiable under Heading 4811.40 because slitting it into smaller widths did not alter its essential character or convert it into a residual article of paper under Heading 4818.90. The classification followed the specific tariff entry for printed, coated or waxed paper in rolls, while the residual entry was inapplicable. The product also qualified for exemption under Notification No. 49/87-C.E. because it was a converted type of paper made from duty-paid base paper, and the notification did not require direct manufacture from base paper without intermediate converting processes such as coating, waxing or slitting. en-us Thu, 21 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80088 Printed and waxed twist wrap paper cleared in reel form remained classifiable under Heading 4811.40 because slitting it into smaller widths did not alter its essential character or convert it into a residual article of paper under Heading 4818.90. The classification followed the specific tariff entry for printed, coated or waxed paper in rolls, while the residual entry was inapplicable. The product also qualified for exemption under Notification No. 49/87-C.E. because it was a converted type of paper made from duty-paid base paper, and the notification did not require direct manufacture from base paper without intermediate converting processes such as coating, waxing or slitting. Case-Laws Central Excise Thu, 21 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80088