Unused rolls of tele-type paper and boxes or rolls of bond paper and not waste paper. - See under CHAPTER 48.

Waste paper not treatable as printing and writing paper even because of its possible other uses, classifiable under sub-heading 4707.90 Customs Tariff Act, 1975 read with Notification No. 219/84-Cus. as amended. - Ram Paper Mills Ltd. v. Collector - 1991 (53) E.L.T. 40 (Tribunal).

Waste Paper or Waste Paper-Board. - The exemption is in respect of pulp making materials which inter alia include milk cartons, corrugated boxes and bags. Various markings on thebags and boxes indicate that they are not for packing purposes. It is, therefore, not necessary that these items should be in mutilated condition to the eligible for the exemption under Notification No. 219/84-Cus., dated 10-8-1984. - Kadodra Paper Industries (P) Ltd. v. Collector - 1987 (31) E.L.T. 962 (Tribunal).