Heading
No. 

Sub-heading No. 

Description of goods 

 Rate of duty

(1) 

(2) 

(3) 

 (4)

48.01

4801.00 

Newsprint, in rolls or sheets

 Nil

48.02

Uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in. rolls or sheets, other than paper of heading No. 48.01 or 48.03; hand-made paper and paperboard

4802.10 

- Writing or printing paper for printing of educational textbooks 

Nil 

4802.20 

- Paper or paperboard, in the manufacture of which, - 

Nil 

(a) the principal process of lifting the pulp is done by hand; and 

(b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches 

4802.30 

- Maplitho paper supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 

Nil 

4802.90 

-Other 

16% 

48.03

4803.00 

Toilet or facial tissue stock, towel or      napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed in rolls of a width exceeding 36 cm. or in rectangular (including square) sheets with at least one side exceeding 36 cm. in unfolded state 

16% 

48.04 

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No. 48.02 or 48.03 

4804.10 

- Kraft paper supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 

Nil 

4804.20 

- Used in the manufacture of cartons for packing of horticultural produce 

16% 

4804.90 

- Other 

16% 

48.05

4805.00 

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 2 to this chapter 

16% 

48.06 

Vegetable parchment, grease-proof papers, tracing papers and glassine and other glazed transparent or translucent papers in rolls or sheets 

4806.10 

- Grease-proof paper 

16% 

4806.20 

- Glassine and other glazed transparent or translucent paper 

16% 

4806.90 

- Other 

16% 

48.07 

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

4807.10 

- Paper and paperboard, laminated internally with bitumen, tar or asphalt 

16% 

- Other:

4807.91 

--Straw board, in the manufacture of which sun-drying process has been employed 

16% 

4807.92 

-- Straw paper and other straw board, whether or not covered with paper other than straw paper 

16%

4807.99 

-- Other

 16%

48.08 

 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in Heading No. 48.03 

4808.10 

 - Corrugated paper and paperboard, whether or not perforated 

16%

4808.90 

 -Other

 16%

48.09 

 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates) whetheror not printed, in rolls of a width exceeding 36 cm. or in rectangular (including square) sheets with at least one side exceeding 36 cm. in unfolded state 

4809.10 

 - Carbon or similar copying papers 

16%

4809.20 

 - Self-copy paper

 16%

4809.90 

 - Other 

16%

48.10 

 Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets 

4810.10 

 - Paper and paperboard of a kind used for writing, printing or other graphic purposes

16% 

4810.20 

 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes -

16%

4810.90 

 - Other paper and paperboard 

16%

48.11 

 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading No. 48.03,48.09 or 48.10 

4811.10 

 - Tarred, bituminised or asphalted paper and .paper-board

 16%

4811.20 

 - Gummed or adhesive paper and paperboard 

16%

 - Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives):

4811.31 

 -- Products consisting of sheets of paper or paperboard/ impregnated, coated or covered with plastics (including thennoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents, or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates 

16%

4811.39 

 -Other 

16%

4811.40 

- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 

16% 

4811.90 

- Other 

16% 

48.12

4812.00 

Filter blocks, slabs and plates, of paper pulp

16% 

48.13

4813.00 

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

16% 

48.14

4814.00 

Wallpaper and similar wall coverings; window transparencies of paper

16% 

48.15

4815.00 

Floor coverings on a base of paper or of paperboard whether or not cut to size

16% 

48.16

4816.00 

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No. 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes

16% 

48.17

4817.00 

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Nil 

48.18

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 centimetres, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

4818.10 

- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles 

Nil 

4818.90 

- Other 

16% 

48.19

Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, whether in assembled or unassembled condition; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like

- Cartons, boxes, cases, bags and other packing containers :

4819.11 

-- Cartons, boxes, containers and cases, intended for the packing of match sticks 

Nil 

4819.12 

-- Cartons, boxes, containers and cases, of corrugated paper or paperboard 

16%

4819.19 

-- Other 

16% 

4819.90 

- Other 

16% 

48.20

4820.00 

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

16%

48.21

4821.00

Paper or paperboard labels of all kinds, whether or not printed

16% 

48.22

4822.00 

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

16% 

48.23

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres

4823.10 

- Braille paper 

Nil 

4823.20 

- Paper pulp moulded trays 

16%

4823.30 

- Cellulose insole board or sheet 

16% 

4823.40 

- Products consisting of sheets of paper or paperboard/ impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates 

16% 

4823.90 

- Other 

16%