Gummed or adhesive paper in strips or rolls - Interpretation of Notification No. 49/87, dated 1-3-1987 - Matter regarding - Central Excise - 34/90-CX.4

Gummed or adhesive paper in strips or rolls - Interpretation of Notification No. 49/87, dated 1-3-1987 - Matter regarding Circular No. 34/90-CX.4 Dated 29-8-1990 [From F. No. 61/14/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Gummed or adhesive paper in strips or rolls - Interpretation of Notification No. 49/87, dated 1-3-1987 - Matter regarding. Doubts have been expressed whether in Notification No. 49/87, dated 1-3-1987, the expression 'gummed or adhesive paper in strips or rolls' in para 2 (IV) of notification is limited to sub-heading 4817.10 (Prior to 1-3-1988) or 4823.11, of Central Excise Tariff Act, 1985 or the same also covers gummed or adhesive paper falling under sub-heading 4811.20 (both prior and after 1-3-1988). 2. The matter has been examined in the Board. It is observed that the Notification No. 49/87, as it stands, does not restrict the scope of expression 'Gummed or adhesive paper in strips or rolls' to any particular heading or sub-heading. It would therefore, cover gummed or adhesive paper in strips or rolls irrespective of its classification under a particular heading or sub-heading. Accordingly, it is clarified that gummed and adhesive paper in strips and rolls which is classifiable under Heading 4811 also is not eligible for benefit of exemption under Notification No. 49/87. 3. Field formations and Trade may be informed suitably. 4. Pending cases may be finalised accordingly.