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Clarification regarding printed/ unprinted cartons, boxes, containers,
cases, etc., of corrugated paper of paperboard - Applicability of Notification
No. 22/94-CE
Circular
No. 173 dated 7th February 1996
I
am directed to say that certain doubts have been expressed regarding liability
of excise duty on oriented/ unpainted cartons, boxes, containers, cases, etc.
made up of corrugated paper or paperboard falling under Chapter 48 of the
Central Excise Tariff Act, 1985 and the availability of duty exemption vide
Notification No. 22/94-CE dated 1.3.94 as amended.
2.
Notification No. 22/94-CE dated 1.3.94 as amended by Notification No.
101/94-CE date 4.5.94 and Notification No. 18/95-CE dated 16.3.95 prescribed
exemption from payment of duty on cartons, or converted types of paper and paper
board. It appears that view has been taken held in the field that the aforesaid
exemption is not applicable in respect of printed cartons etc. of corrugated
paper of paperboard.
3.
The matter has been examined. Though Chapter 48 of the Central
Excise Tariff Act, 1985 is not fully aligned with Chapter 48 of the Harmonised
System of Nomenclature (HSN) the Tariff entry against Heading 48.19 of HSN. As
per the explanatory note to the HSN (p- 686) articles of Heading 48.19 may be
printed e.g. with the name of the merchant, directions for use. Illustration
etc.
4.
From a reading of the Tariff Heading 48.19 and the wording of the
Notification, it may be seen that the Notification uses the same words as the
single-dash sub-heading, except that it restricts its scope to the corrugated
variety. Under Heading 48.19 printed cartons etc. of 4819.12 are a subset of the
first single-dash sub-heading, namely cartons, boxes, containers and cases
(including flattened or folder boxes and flattened or folded cartons) whether in
assembled or unassembled condition.
5.
It is, therefore, clarified that the expression ' printed cartons' is
only species of 'cartons' described under Heading 48.19 of the Schedule to CETA,
1985. Further, Notification no. 22/94-CE dated 1.3.94 as amended by Notification
No. 101/94-CE dated 4.5.94 and Notification No. 18/95-CE dated 16.3.95 does not
distinguish between printed and unprinted cartons. Therefore, printed/ unprinted
cartons, boxes, container, cases etc. made up of corrugated paper or paper board
falling under Chapter 48 are fully covered by the description of goods in the
said Notification as long as they are of the 'corrugated' variety.
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