Classification of Teleprinter Rolls - Regarding

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..... bt 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. I .....

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..... 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 eligi .....

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