Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: TDS :: articles on VAT and GST in India :: cpt :: ACCOUNTING STANDARDS :: form 3cd :: due date for vat payment :: VAT RATES :: empanelment :: TAX RATES - GOODS TAXABLE @ 4% :: VAT Audit
 
 
« Latest Circulars »
 RBI-Appointment of Director, National Institute of Bank Management (NIBM), Pune (Revised)
 RBI-Enhancement of withdrawal limits from ATMs and Current Accounts
  Evidence of Import under Import Data Processing and Monitoring System (IDPMS)
 Evidence of Import under Import Data Processing and Monitoring System (IDPMS)
 Issuance of 35 days and 49 days Cash Management Bills under Market Stabilisation Scheme (MSS) on January 13, 2017
 RBI to conduct Overnight Variable Rate Reverse Repo Auction under LAF on January 12, 2017 between 4.00 pm and 4.30 pm
  Macro and Micro Drivers of Business Potential of IFSCs in India (Dr. Urjit R. Patel, Governor – January 11, 2017 – at Gandhinagar, Gujarat)
 Macro and Micro Drivers of Business Potential of IFSCs in India (Dr. Urjit R. Patel, Governor – January 11, 2017 – at Gandhinagar, Gujarat)
 RBI extends Directions issued to The Suri Friends’ Union Co-operative Bank Ltd., Suri, West Bengal
 RBI-Exim Bank's GoI supported Line of Credit of USD 4.22 million to the Government of the Republic of Burundi
  RBI - Auction of Government of India Dated Securities

Customs Circular No. 21/2010
July, 27th 2010

Circular No 21 /2010-Cus.

 

 F. No. 528/34/2010-STO(TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Tariff Unit

 

229-A, North Block, New Delhi,

 Dated 26th July, 2010.

 

Subject:  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 4811 90 92, 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  4811 90 92 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 4811 90. It was therefore concluded that the subheading 4811 90 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 4811 51 00 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  4811 59 00.

 

4          The field formations may finalize the pending assessments, if any, accordingly.

B.Timothy

STO (TU)

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Customer relationship management software CRM software Operational CRM Collaborative CRM

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions