Printed waxed wrapping paper - Classification of

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.... paper. The doubts expressed on the appropriate classification of printed waxed wrapping paper as product of printing industry falling under TI-68 exempted under notification 234/82 under the old tariff and under Chapter 49 of CETA-85, or as converted types of paper covered by TI-17(2) of the erstwhile tariff and under sub-heading 4811.90-CETA exempted under notification 49/87. 2. The matter....

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....axed wrapped paper could therefore not be regarded as a product of printing industry. It can appropriately be taken as a converted paper. The Board already clarified in F. No. B-11/6/82-TRU, dated 17-5-1982 that converted paper would include both wet and dry processes for improving the grade of paper and paper board. Waxed paper has been specifically mentioned as one variety of converted paper. Ac....