Case Laws

2011(07)LCX0142: Procter & Gamble Hygiene & Healthcare Ltd.: Air laid material-Wood pulp composite core and wood pulp composite for STS to be treated as raw material only for the purpose of further manufacturing of sanitary napkins. Classifiable under heading 4703 and not under chapter 48

2007(04)LCX0231 : Pudumjee Agro Industries Ltd.: Rolls of assorted width is classifiable under sub-heading 4804 19 00.

2006(05)LCX0207: GTC Industries Ltd.: Cork tipping base paper for cigarettes is classifiable under sub-heading 4813 90.

2005(05)LCX0103: Digital Prints & Impressions Pvt. Ltd.: Laminated paper PVC Plates are classifiable Under chapter 48.

2004(12)LCX0128: Bennett Coleman & Co. Ltd.: Glazed newsprint in reels is classifiable under heading 4801.

2003(02)LCX0072: B.P. Singh.: Uncoated coloured kraft paper in rolls is classifiable under sub-heading 4804 59.

2002(09)LCX0065: Pee Bee Packaging Industries: Shell and slides made of paper & paperboard classifiable under sub-heading 4823 90.

2002(08)LCX0166: I.T.C. Ltd.: Tabac Silkia Paper Board-one side coated and Tabaco Coat-Manila Back are classifiable under sub-heading 4810 99.

2001(10)LCX0207: R.L. Khanna & Co.: Table mats and coasters, manufactured out of paper and hardboard are classifiable under heading 4823 and not under heading 4419.

2001(05)LCX0213: John Flower India Ltd.: Filter Paper packs are classifiable under sub-heading 4823 90 .

2001(04)LCX0024: Typewriter & Office Appliances Co. (P) Ltd.: Printing Plates-Lithographic coated offset paper plates specifically coated to accept lithographic image for printing  are classifiable  as paper plates under heading 4816.

2000(05)LCX0393: Pudumjee Pulp & Paper Mills Ltd.: Intaglio paper and opaque laminating base paper are classifiable under sub-heading 4802 10 and 4805 90 respectively.

2000(04)LCX0049: B & A Multiwall Packaging Ltd.: Multiwall paper sacks are classifiable under sub-heading 4819 19 and not under sub-heading 4819 90.

2000(04)LCX0009: Graphic Charts Ltd.: Instrumentation Charts are classifiable under sub-heading 4823 90 not under sub-heading  4901 90.

1999(10)LCX0150: Etcho Process International: Paper imported  having no printing on it visible to naked eye or invisible printing is classifiable under sub-heading 4809 90.

1999(05)LCX0130: Muller Enterprises.: Adhesvie pads for noting messages are classifiable  under sub-heading 4820 90.

1999(02)LCX0182: Sarvalakshmi Paper & Board: Paper envelopes are classifiable under sub-heading 4817 10 and not under heading  4707.

1998(09)LCX0157: Packart Press: Paper is classifiable under sub-heading 4819 12.

1998(07)LCX0225: Star Paper Mills: Bagasse pulp is classifiable under sub-heading 4820 10.

1998(01)LCX0080: Bata India Limited: Containers are classifiable under heading 4818/4819.

1997(07)LCX0153: Precision Stationery (P) Ltd.: Computer stationery is classifiable under heading 4820.

1996(12)LCX0171: Orient Paper Mills: Wrapping paper is classifiable under sub-heading 4804 29.

1996(09)LCX0139: Vijay Flexible Containers (P) Ltd.: Paper or paper board’ is classifiable under sub-heading 4818 12.

1996(09)LCX0080: Shree Arun Packaging Corporation: Wrappers  are classifiable under sub-heading 4817 90.

1996(02)LCX0110: Fibre Foils (P) Ltd.: Containers are classifiable under sub-heading 4818 13.

1996(02)LCX0042: Eastern Abrasive Limited: Paper and Paper board is classifiable under sub-heading 4804 19.

1995(07)LCX0080: Viral Laminates (Pvt.) Ltd.: Paper-based decorative laminated sheets are classifiable under sub-heading  4823 90.

1994(12)LCX0056: N.T.V. Multiwall Paper Bags (P) Ltd.:  Non-rigid paper is classifiable under residuary sub-heading 4818 12 and  4818 19. .

1994(02)LCX0024: I.T.C. Ltd.: Inner-slides' are classifiable under sub-heading 4818 90 and not under sub-heading  4818 13.

1993(03)LCX0074: Union Carbide India Ltd.: Film laminated being thin film made of electrolytic  paste on special carrier paper is impregnated  or coated paper and is classifiable under heading 4801/21(1).

1993(02)LCX0036: Cauvery Papers Ltd.:  Unused rolls of tele-type paper and boxes or rolls of bound paper and not waste paper are classifiable under residuary sub-heading 4802 60.

1992(01)LCX0025: Raj Laminates (P) Ltd.: Laminated sheets are classifiable under sub-heading 4823 90.

1991(12)LCX0042: Cosmos Enterprises.: Thermal printing paper, a coated paper with a width exceeding 15cm, is classifiable under sub-heading 4811 90.

1991(07)LCX0114: Andhra Pradesh Paper Mills ltd.: Reel core is classifiable under sub-heading 4818 90.

1990(08)LCX0093: Miles India Ltd. : Impregnated filter paper is classifiable under sub-heading 4823 19 not under sub-heading 4823 90.

1990(08)LCX0014: Variety Book Depot: Record Book about child to be filled in by parents etc. is classifiable under heading 4820.

1990(03)LCX0091: Wood Polymers Ltd.: Paper based laminated sheets  are classifiable under sub-heading 4810 90.

1988(11)LCX0053: Amit Polymers & Composites Ltd.: Laminated paper or paper boards classifiable under sub-heading 4818 90 and not under sub-heading 4811 39 and  3920 31.

1987(10)LCX0019: Hindustan Thermo Prints: Base Paper is classifiable under heading 4801/21(1) and  not under heading  4801/21(3).

1983(08)LCX0039: Miles India Ltd.: Medical re-agents are classifiable under heading 4801/21 and not under heading  3801/19.

Advance Rulings

2020(05)LCX0069(AAR): Lsquare Eco Products Pvt Ltd.: Kraft paper honeycomb board or paper honeycomb board is classifiable under 48089000.

2019(09)LCX0262(AAR): Datacon Technologies: Supply of printed, centre pinned and hand numbered answer booklet to Karnataka State Secondary Education Board constitutes supply of goods classifiable under 4802 taxable @ 12% vide entry 112 of Schedule II to N/N 01/2017 CT(R)

2020(02)LCX0172(AAAR): Manipal Technologies Limited: Pattadar Passbook cum Title Deed is classifiable under 4820.