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CE-Classification of Used Release Paper-Regarding

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Full Text of the Document

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....am directed to say that doubts have been raised regarding the correct classification and duty liability of used release paper (paper coated with polymers). It is stated that assessee manufacturing coated fabrics/ PVC leather cloth/ rexine use release paper in their manufacturing process and after repeated usage it loses the releasing effect and becomes no more useful. 2. The matter has been exa....

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