Classification of Aseptic Packaging Paper - reg

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..... Aseptic Packaging Paper - reg. Reference has been received from the Trade that divergent practices are being followed by field formations regarding classification of 'Aseptic packaging paper'. It has been reported that even when the aseptic packing paper is coated, impregnated or covered with plastics, such products are being classified under the Tariff Item 4811 90 92 , as specific descripti .....

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..... per and paperboard coated, impregnated or covered with plastics (excluding adhesives)' under heading 4811 and specifically under subheadings 4811 51 or 4811 59 depending on the characteristics mentioned in the respective subheadings. The Board has accepted the recommendation of the Conference of the Chief Commissioners of Customs. 3. Accordingly, it is clarified that "Aseptic packaging pap .....

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