Classification of Aseptic Packaging Paper - CBEC Clarifies
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.
Board clarifies that “Aseptic packaging papers coated, impregnated or covered with plastics which are bleached, weighing more than 150 g/m 2 “ 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/m 2' “ are classifiable under Tariff Item 4811 59 00.
CBEC Circular No. 21/2010-Cus., Dated: July 26, 2010