CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E.

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CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Clarification regarding

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....ding Circular No. 173/7/96-CX Dated 7-2-1996 [From F.No. 61/9/94-CX.4] Government of India Ministry of Finance, Department of Revenue New Delhi Subject : CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Clarification regarding. I am directed to say that certain doubts have been expressed rega....

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....ard. 3. The matter has been examined. Though Chapter 48 of the Central Excise Tariff Act, 1985 is not fully aligned with Chapter 48 of the Harmonised System of Nomenclature (HSN), the Tariff entry against Heading 48.19 corresponds to Tariff entry against 48.19 of HSN. As per the explanatory note to the HSN (p-686) articles of Heading 48.19 may be printed, e.g. with the name of the merchant, direc....

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CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Clarification regarding