CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Clarification regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation regarding Circular No. 173/7/96-CX Dated 7-2-1996 [From F.No. 61/9/94-CX.4] Government of India Ministry of Finance, Department of Revenue New Delhi Subject : CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Clarification regarding. I am directed to say that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ons etc. of corrugated paper or paper board. 3. The matter has been examined. Though Chapter 48 of the Central Excise Tariff Act, 1985 is not fully aligned with Chapter 48 of the Harmonised System of Nomenclature (HSN), the Tariff entry against Heading 48.19 corresponds to Tariff entry against 48.19 of HSN. As per the explanatory note to the HSN (p-686) articles of Heading 48.19 may be printed, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by Notification No. 101/94-C.E., dated 4-5-1994 and Notification No. 18/95-C.E., dated 16-3-1995 does not distinguish between printed and unprinted cartons. Therefore, printed/unprinted cartons, boxes, containers, cases etc. made up of corrugated paper of paper board falling under Chapter 48 are fully covered by the description of goods in the said Notification as long as they are of the 'corruga .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X