Classification of printed wrappers for wrapping soaps, cakes, chocolates etc. - Reg.

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.... New Delhi Subject : Classification of printed wrappers for wrapping soaps, cakes, chocolates etc. - Reg. A doubts has been raised regarding the correct classification of printed wrappers for wrapping soaps, cakes, chocolates etc. cut to size whether under sub-heading 4823.19 as "Other paper cut to size or shape" or under sub-heading 4823.90 as "Other articles of papers" or under Chapter ....

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....t to size remain paper and do not become products. Therefore, it recommended classification of such printed wrappers under sub-heading 4823.19 of Central Excise Tariff Act, 1985. On the issue of its being treated as converted paper, DGTD were required to be consulted. DGTD have advised that paper subjected to further operations after manufacture i.e. processing, printing, coating, laminating, meta....