Circular

Cir. No.516/12/2000-CX, dt. 01/03/2000

Document type: Circular
Reference no.: G
Dated: 24 Feb 2013
Category: Excise Circulars Issued In The Year-2000

Paper / Dutiability of printed cigratte.

CENTRAL EXCISE CIRCULAR No. 516/12/2000-CX Dated 1st March, 2000

Sub:: CE-Paper-Dutiability of printed cigarette paper captively consumed in the manufacture of cigarette

I am directed to say that doubts have been expressed whether the printing of brand name or logo on duty paid cigarette paper falling under heading 48.13 in the continuous process of manufacture of cigarettes would amount to manufacture and again liable to duty as paper surface - decorated or printed in rolls or sheets under heading 48.11.

2. The issue has been examined. It has been observed that the cigarette paper falling under sub-heading 48.13 is received in bobbins and put in a single machine which does the printing, stuffing and cutting in a continuous process. The printing of logo and brand name does not change the name, character and use of the cigarette paper and therefore it cannot be said that after printing a new product is manufactured. It is, therefore, clarified that the heading 48.13 being more specific, the cigarette paper after printing of brand name or logo in a continuous process during manufacture of cigarettes will continue to be classifiable under heading 48.13.

3. The pending assessment may please be finalized accordingly.

4. Receipt of this circular may please be acknowledged.

Sd/-
(S.C. Bhatia)
Under Secretary to the Govt. of India

Cir. No.516/12/2000-CX, dt. 01/03/2000

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