Chapter 48
(Section X:- Pulp of wood or other fibrous clellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and article thereof)

Notes:

1. This Chapter does not cover :
(a) Pharmaceutical products (Chapter 30);
(b) Stamping foils (Chapter 32);
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent, or with polishes, creams or similar preparations of Chapter 34;
(e) Sensitised paper or paperboard of Chapter 37;
(f) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22);
(g) Paper-reinforced stratified plastic sheeting, or one layer of paper or pa- per board coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No. 48.14 (Chapter 39);
(h) Articles of Chapter 42 (for example, travel goods);
(i) Articles of Chapter 46 (manufactures of plaiting material);
(j) Paper yam or textile articles of paper yam (Section XI);
(k) Articles of Chapter 64 or Chapter 65;
(l) Abrasive paper or paperboard or paper or paperboard backed mica (paper and paperboard coated with mica powder are however, to be classified in this Chapter);
(m) Metal foil backed with paper or paperboard (Section XV);
(n) Parts and accessories of musical instruments (for example, cards) of Chapter 92;
(o) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

2. Heading Nos. 48.01 to 48.05 include paper and paperboard which have been subjected to calendaring, super-calendaring, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

3. For the purposes of this Chapter, "newsprint" means newsprint as defined by the Central Government by notification published in the Official Gazette.

4 In this Chapter, strawboard means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or a mixture of these.

5 In addition to hand-made paper and paperboard, heading No 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process.

6 In this Chapter, Kraft paper and paperboard means paper and paperboard of which not less than 80 per cent by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

7 Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading No 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

8 For the purposes of heading No 4814, the expression "wallpaper and similar wall coverings" applies only to
(a) Paper in rolls, of a width of not less than 45 cms and not more than 160 cms" suitable for wall or ceiling decoration.
(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or other- wise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether 0, not in rolls, suitable for wall or ceiling decoration;
(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall products on a base of paper, paperboard suitable for use both as floor, coverings and as wall coverings, are to be classified in heading No 4815

9. Heading No 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10. Heading No 4823 applies, inferalia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace
10A. In relation to the thermal paper falling under this Chapter, the process of slitting or cutting or both of these processes shall amount to "manufacture".

11. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

SUB-HEADING NOTES:

1. Sub-heading No. 4802.10 applies only to writing or printing paper, manufactured from pulp, and supplied directly from the factory of its manufacture against a purchase order, -
(a) Placed upon the manufacturer by a State Textbook Publication Corporation or Board, or in the case of States which do not have a State Text- book Publication Corporation or Board, by an officer not below the rank of a Deputy Secretary in the State Government concerned, or by the National Council for Educational Research and Training; and
(b) In which the said Corporation or Board or the said officer of the State Government concerned or the said Council, as the case may be, declares that the said paper shall be used for the printing of educational textbooks.
2. For the purposes of sub-heading No. 4802.20, the establishment manufacturing the paper and paperboard, shall furnish a certificate, to an officer not below the rank of an Assistant Commissioner of Central Excise or Deputy Commissioner of central Excise, from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), to the effect that such paper or paperboard is commercially recognised as hand-made paper or hand-made paperboard.
3. For the purposes of sub-heading N 0.4804.20 the managing director or an officer of equivalent rank, in the Horticultural Produce Marketing or Processing Corporation of the State Government shall specify the quantity of Kraft paper or Kraft paperboard intended for the manufacture of cartons for packing horticultural produce, and the manufacturer of cartons shall-
(a) follow the procedure under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; and

(Sub heading Note 3 clause (a) has been substituted vide Budget 2002-2003).

[OLD
(a) Follow the procedure under Chapter X of the Central Excise Rules, 1944
and]

(b) Furnish, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the managing director of the said corporation to the effect that the cartons manufactured by using the aforesaid quantity of Kraft paper or paperboard, have been used for the packing of horticultural produce.