2006 (5) TMI 16

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..... ed as "Cork Tipping Base Paper" imported by the appellant herein under bills of entry dated 18-10- 1997 and 4-3-1998 - whether under CTH 4805.29 as claimed by the importers under Chapter Heading 48.13 as held by the authorities below. Heading 48.05 covers "Other uncoated paper and paperboard, in rolls or sheets" while Heading 48.13 covers "Cigarette paper, whether or not cut to size or in the form .....

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..... and rolled against the paper, the ink is transferred from the cylinder to the paper giving the required quality and design (motling)." It is seen from the above that coating with ink is what gives the tipping base paper the required quality of resistance during smoking of cigarettes. As per the HSN Explanatory notes, to Chapter Heading No. 48.13, "the heading covers cigarette paper (including plug .....

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