Circular No 516/12/2000- Central Excise
F.NO.61/2/98
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Dutiability-printing of logo or brand name on cigarette paper in a continous process-not amounting to manufacture
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 assessement may please be finalised accordingly.
