| Date: |
01-03-2000
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| Notification No: |
Central Excise Circular No 516/2000
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Dutiability printing of logo or brand name on cigarette paper in a continuous process - Not amounting to manufacture
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Dutiability printing of logo or brand name on cigarette paper in a
continuous process - Not amounting to manufacture
Circular
No. 516 dated 1st March 2000
It
is 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 finalised accordingly.
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