Classification of Teleprinter Rolls - Regarding - Central Excise - 10/89

Classification of Teleprinter Rolls - Regarding Circular No. 10/89 Dated 13-3-1989 [From F. No. 61(25)88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Teleprinter Rolls - Regarding. A doubt has been raised regarding the classification of teleprinter rolls - whether these would be eligible for exemption as converted types of paper under Notification No. 49/87. 2. The matter has been examined. The term 'converting' as used in Paper Industry refers to processing of raw paper as made on the paper machines in order to produce an improved grade of paper for a finished paper article. It includes both wet converting i.e. coating, impregnating, laminating and various combinations of these processes; and dry converting whereby a finished product is made from paper. The Board has however adopted the view that conversion of paper into articles of paper would not be covered by exemption given to 'converted types of paper and paper board' vide Notifications 63/82 and 49/87. In these notifications, only 'paper and paper board' obtained on conversion has been exempted. Therefore, articles of paper obtained by conversion would not be exempt. 3. Teleprinter rolls whether plain or interleaved with carbon paper cannot appropriately be regarded as merely writing and printing paper but they are a new product known in the market as an article of stationery. The Board had even earlier in Circular No. 1/Paper/83-F.No. 61/38/82-CX.2, dated 14-1-1983 clarified that teleprinter rolls are not covered by the exemption given to converted types of paper under notification 63/82 and that they are known in the market as a product different from writing and printing paper. Teleprinter rolls are therefore appropriately regarded as articles of stationery and consequently would not be eligible for exemption as converted types of paper and paper board under notification 49/87. They would be classifiable under Heading 4818.90 prior to 1-3-1988 and under heading 4823.90 after 1-3-1988. 4. Field Formations may be informed accordingly.