Customs Circular No-21/2010 dated 26.7.2010
Classification of 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 48119092, as specific description ‘Aseptic
packaging paper’ is provided there.
2. This issue was deliberated upon at the Conference of the Chief Commissioners
of Customs on Tariff and Allied Matters held at Mumbai on 8th March 2010. It was
observed that the tariff item ‘48119092 and the corresponding four dash
description ‘---- Aseptic packaging paper’ actually belong to the immediately
preceding three dash description ‘Other’ which in turn belongs to its
immediately preceding single dash description ’Other paper, paper board,
cellulose wadding and webs of cellulose fibres’ of subheading 481190. It was
therefore concluded that the subheading 481190 does not cover ‘Aseptic packaging
papers which are coated, impregnated or covered with plastics’. Such products
are covered under the single dash description ‘Paper 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 papers coated,
impregnated or covered with plastics which are bleached, weighing more than 150
g/m2 “ are classifiable under the Tariff Item 48115100 and those “Aseptic
Packaging papers coated, impregnated or covered with plastics which are other
than ‘bleached, weighing more than 150 g/m2’ “ are classifiable under Tariff
Item 48115900.
4. The field formations may finalize the pending assessments, if any,
accordingly.
B.Timothy
STO (TU)
F. No. 528/34/2010-STO(TU)
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