Classification of printed wrappers for wrapping soaps, cakes, chocolates etc. - Reg. - Central Excise - 42/90

Classification of printed wrappers for wrapping soaps, cakes, chocolates etc. - Reg. Circular No. 42/90 Dated 23-10-1990 [From F. No. 61/12/90-CX.4] Government of India Central Board of Excise Customs 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 49 as "Products of printing industry". 2. Printed wrappers are manufactured out of duty paid paper by employing the process of printing cutting or slitting. 3. The matter has been discussed in the East-Zone-Tariff-cum-General Conference held at Shillong on 25th and 26th April, 1990. The Conference took the view that printed wrappers cut to size or shape, basically for wrapping products, can not be considered as products of printing industry. The view that printed wrappers in addition to providing protection to the wrapped article also provide identity, sales appeal, advertisement and information so that printing becomes essential and thus goods merit classification under Chapter 49 was not accepted by the Conference. The Conference also felt that printed wrappers, even after being cut 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, metallizing, creasing, folding, cutting etc. for further utilisation or making other end uses covered under conversion activities. 4. Board agrees with the above view and accordingly it is clarified that printed wrappers for wrapping soaps, cakes, chocolates etc., cut to size can be rightly classified under sub-heading 4823.19 of the Central Excise Tariff Act, 1985 and would be eligible for exemption as converted paper under Notification No. 49/8 7-C.E., dated 1-3-1987. 5. Field formations may be informed accordingly.