Relevant Circulars

Relevant Judgements

Tariff Item

Description of article

4801

-Newsprint, in roll or sheets.

4801 00

-Newsprint, in rolls or sheets :

4801 00 10

--Glazed

4801 00 90

--Other

4802

UNCOATED PAPER AND PAPERBOARD, OF A KIND USED F O R W RITING, P RINTING O R O THER GRAP H IC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HANDMADE PAPER AND PAPERBOAR

4802 10

-Hand made paper and paperboard :

4802 10  10

--Paper

4802 10  20

--Paperboard

4802 20

-Paper and paperboard of a kind used as a base for photo sensitive, heat sensitive or electro sensitive paper or paperboard :

4802 20 10

--Photographic base paper, uncoated

4802 20 90

--Other

4802 40 00

--Wallpaper base

-Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:

4802 54

Weighing less than 40 g/m²  :

4802 54 10

--India Paper

4802 54 20

---Litho and offset paper

4802 54 30

--Duplicating paper

4802 54 40

--Airmail paper

4802 54 50

--Tissue paper

4802 54 90

--Other

4802 55

--Weighing 40 g/m² or more but not more than 150g/m² in rolls :

4802 55 10

--Litho and offset paper

4802 55 20

--Drawing paper

4802 55 30

--Duplicating paper

4802 55 40

--Account book paper

4802 55 50

--Bank, bond and cheque paper

4802 55 60

--Currency note paper

4802 55 70

--Paper for security printing, currency paper, stamp paper

4802 55 90

--Other

4802 56

--Weighing 40 g/m² or more but not more than 150 g/m² in roll in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

4802 56 10

--Litho and offset paper

4802 56 20

--Drawing paper

4802 56 30

--Duplicating paper

4802 56 40

--Account book paper

4802 56 50

--Bank, bond and cheque paper

4802 56 60

--Currency note paper

4802 56 70

--Paper for security printing, currency paper, stamp paper

4802 56 90

--Other

4802 57

--Other weighing 40 g/m² or more but not more than 150 g/m2 : 

4802 57 10

--Litho and offset paper

4802 57 20

--Drawing paper

4802 57 30

--Duplicating paper

4802 57 40

--Account book paper

4802 57 50

--Bank, bond and cheque paper

4802 57 60

--Currency note paper

4802 57 70

--Paper for security printing, currency paper, stamp paper

4802 57 90

--Other

4802 58

Weighing more than 150 g/m²

-Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :

4802 61

In rolls :

4802 61 10

--Drawing paper

4802 61 20

--Poster paper

4802 61 30

--Printing paper dyed or marbled in mass

4802 61 40

--Account book paper

4802 61 50

--Automatic data processing machine paper

4802 61 60

--Paper for security printing, currency paper, stamp paper

4802 61 90

--Other

4802 62

--In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state :s

4802 62 10

--Drawing paper

4802 62 20

--Poster paper

4802 62 30

--Printing paper dyed or marbled in mass

4802 62 40

--Account book paper

4802 62 50

--Automatic data processing machine paper

4802 62 60

--Paper for security printing, currency paper, stamp paper

4802 62 90

--Other

4802 69

Other :

4802 69 10

--Drawing paper

4802 69 20

--Poster paper

4802 69 30

--Printing paper dyed or marbled in mass

4802 69 40

--Account book paper

4802 69 50

--Automatic data processing machine paper

4802 69 60

--Paper for security printing, currency paper, stamp paper

4802 69 90

--Other

4803

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 or sheets.

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 or sheets :

4803 00 10

--In commercial size rolls of a width 36 cm and above

4803 00 90

--Other

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

-Kraftliner:

4804 11 00

--Unbleached

4804 19 00

--Other

-Sack kraft paper :

4804 21 00

--Unbleached

4804 29 00

--Other

-Other kraft paper and paperboard weighing 150 g/m²or less:

4804 31 00

--Unbleached

4804 39 00

--Other

-Other kraft paper and paperboard weighing more than 150 g/m²  but less than 225 g/m² :

4804 41 00

--Unbleached

4804 42 00

--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

4804 49 00

--Other

-Other kraft paper and paperboard weighing 225 g/m 2  or more:

4804 51 00

--Unbleached

4804 52 00

--Bleached uniformly throughout  the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

4804 59 00

--Other

4805

Other uncoated paper and paperboard, in rolls or sheets not further worked or processed than as specified in Note 3 to this chapter.

-Fluting paper:

4805 11 00

--Semi chemical fluting paper

4805 12 00

--Straw fluting paper

4805 19 00

 --Other

-Testliner (recycled liner board):

4805 24 00

--Weighing 150 g/m ² or less

4805 25 00

--Weighing more than 150 g/m²or less

4805 30 00

--Sulphite wrapping paper

4805 40 00

--Filter paper and paperboard

4805 50 00

--Felt paper and paperboard

-Other:

4805 91 00

--Weighing 150 g/m² or less

4805 92 00

--Weighing more than 150 g/m² but less than 225  g/m²

4805 93 00

--Weighing 225 g/m² or more

4806

Vegetable parchment, greaseproof papers,  tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.

4806 10 00

-Vegetable parchment

4806 20 00

-Greaseproof papers

4806 30 00

-Tracing papers

4806 40

-Glassine and other glazed transparent or translucent papers:

4806 40 10

--Glassine papers

4806 40 90

--Other

4807

4807 00

- 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 00 10

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

4807 00 90

--Other

4808

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  4803

4808 10 00

-Corrugated paper and paperboard, whether or not perforated

4808 40

--kraft paper, creped or crinkled, whether or not embossed or perforated

4808 40 10

- Sack kraft paper, creped or crinkled, whether or not embossed or perforated

4808 40 90

-Other kraft paper, creped or crinkled, whether or not embossed or perforated

4808 90 00

-Other

4809

Carbon paper, self copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

4809 20 00

-Self copy paper

4809 90 00

-Other

4810

-Paper and paperboard of a kind used for writing, printing or other graphic purpose, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:

4810 13

--In rolls :

4810 13 10

--Imitation art paper

4810 13 20

--Art paper

4810 13 30

--Chrome paper or paperboard

4810 13 90

--Other

4810 14

--In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

4810 14 10

--Imitation art paper

4810 14 20

--Art paper

4810 14 30

--Chrome paper or paperboard

4810 14 90

--Other

4810 19

--Other :

4810 19 10

--Imitation art paper

4810 19 20

--Art paper

4810 19 30

--Chrome paper or paperboard

4810 19 90

--Other

 -Paper and paperboard of a kind used for writing, printing or other graphic purposes,of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:

4810 22 00

--Light-weight coated paper

4810 29 00

--Other

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

4810 31 00

--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g./m²  or less

4810 32 00

--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g./m² 

4810 39

--Other :

4810 39 10

--Insulating paper

4810 39 20

--Electric insulating press board

4810 39 30

--Insulation boards (homogenous)

4810 39 90

--Other

- Other paper and paperboard :

4810 92 00

--Multi-ply

4810 99 00

--Other

4811

Paper, paperboard, cellulose   wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810   

4811 10 00

-Tarred, bituminised or asphalted paperand paperboard 

-Gummed or adhesive paper and paper :

4811 41 00

--Self -adhesive

4811 49 00

--Other

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

--Bleached, weighing more than 150 g/m

4811 51 10

--Aseptic Packaging Paper

4811 51 90

--Other

--Other

4811 59 10

--Aseptic Packaging Paper

4811 59 90

--Other

4811 60 00

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

 4811 90 

-Other paper, paperboard, cellulose wadding and webs of cellulose fibres :

-Handmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chroma board; raw base paper for sensitising, coated; surface marbled paper; leather board and imitation leather board; and matrix board

4811 90 11

--Handmade paper and paperboard, rules, lined or squared but not otherwise printed

4811 90 12

--Chromo and art paper, coated

4811 90 13

--Building board of paper or pulp, impregnated

4811 90 14

--Chroma board

4811 90 15

--Raw base paper for sensitising, coated

4811 90 16

--Surface marbled paper 

4811 90 17

--Leather board and imitation leather board

4811 90 18

--Matrix board

--Other :

4811 90 91

--Grape guard paper

4811 90 93

--Thermal paper for fax machine

4811 90 94

--Thermal paper  in jumbo rolls (size 1 mt and above in width and 5,000 mt and above in length)

4811 90 99

--Other

4812 00 00

Filter blocks, slabs and plates, of paper pulp

4813

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

4813 10 00

-In the form of booklets or tubes

4813 20 00

-In rolls of a width not exceeding 5 cm

4813 90

-Other :

4813 90 10

--Cigarette paper in bulk, or in sheets

4813 90 90

--Other

4814

Wallpaper and similar wall coverings; window transparencies or paper

4814 20 00

-Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design printed or otherwise decorated layer of plastics

4814 90 00

-Other

4815 00 00

4816

Carbon-paper , self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

4816 20

-Self-copy paper :

4816 20 10

--Duplicating paper, cut to size

4816 20 20

--Paper for fax machine

4816 20 90

--- Other

4816 90

--Other

4816 90 10

--Other copying or transfer papers (ex-cluding printed transfer) cut to size whether or not put up in boxes

4816 90 20

--Calculating machine paper in rolls and strips not exceeding 15 cm in width

4816 90 90

--Other

4817

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

4817 10 00

--Envelopes

4817 20 00

--Letter cards, plain postcards and correspondence cards

4817 30 

-Boxes, pouches, wallets and writing compendiums ,of paperboard,containing an assortment of paper stationery:

4817 30 10

--Writing blocks

4817 30 90

--Other

4818

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 cm, or cut to size or shape; handkerchiefs, cleansing  tissues, towels, table cloth, seviettes, 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 00

-Toilet paper

4818 20 00

-Handkerchief, cleansing or facial tissues and towels

4818 30 00

--Tablecloths and serviettes

4818 50 00

--Articles of apparel and clothing accessories

4818 90 00

--Other

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboards of a kind used in offices, shops or the like

4819 10

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

4819 10 10

--Boxes

4819 10 90

--Other

4819 20

-Folding cartons, boxes and cases, of non corrugated paper or paperboard :

4819 20 10

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

4819 20 20

--- Boxes

4819 20 90

--Other

4819 30 00

-Sacks and bags having a base of a width of 40 cm or more

4819 40 00

--Other sacks and bags, including cones

4819 50

-Other packing containers, including record sleeves :

4819 50 10

--Made of corrugated paper or paper board

4819 50 90

--Other

4819 60 00

-Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

4820

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, inter leaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.

4820 10

-Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles:

4820 10 10

--Registers, account books

4820 10 20

--Letter pads

4820 10 90

--Other

4820 20 00

-Exercise books

4820 30 00

-Binders (other than book covers), folders and file covers

4820 40 00

-Manifold business forms and interleaved carbon sets

4820 50 00

-Albums for samples or for collections

4820 90

Other :

4820 90 10

--Blotting papers cut to size

4820 90 90

--Other

4821

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

4821 10

-Printed :

4821 10 10

--Paper tags

4821 10 20

--Labels

4821 10 90

--Other

4821 90

-Other :

4821 90 10

--Labels

4821 90 90

--Other

4822

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

4822 10 00

-Of a kind used for winding textile yarn

4822 90

-Other :

4822 90 10

--Paper tubes

4822 90 90

--Other

4823 20 00

-Filter paper and paperboard

4823 40 00

-Rolls, sheets and dials, printed for self- recoding apparatus

4823 70

-Moulded or pressed articles of paper pulp :

4823 70 10

--Paper pulp moulded trays

4823 70 20

--Wood pulp board

4823 70 30

--Articles made of paper mache other than artware and moulded or pressed goods of wood pulp

4823 70 90

--Other

4823 90

 -Other :

--Braille paper, cellulose insole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns  made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paper-board, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, containing melamine curing  agents or catalysts), compressed together in one or more operations; decorative laminates :

4823 90 11

--Braille paper

4823 90 12

--Cellulose in sole board or sheet

4823 90 13

--Packing and wrapping paper

4823 90 14

--Paper for cigarette filter tips

4823 90 15

--Paper  cone for loud speaker

4823 90 16

--Patterns made of papers for leather footwear, leather garments and goods

4823 90 17

--Patterns made of paper for articles of apparel and clothing accessories

4823 90 18

--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 with out curing agents or catalysts), compressed together in one or more operations

4823 90 19

--Decorative laminates

Pre-punched card; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like:

4823 90 21

--Pre-punched cards

4823 90 22

--Monotype and news tape paper in strips with perforated edges, not exceeding 15 cm in width

4823 90 23

--Typewriting paper cut to size

4823 90 30

--Plain or embossed seals made of paper, laminated paper or paper gaskets

4823 90 90

--Other