Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject: CE – Printed/ unprinted cartons, boxes, containers, cases, etc., of corrugated paper of paperboard – Applicability of Notification No. 22/94-CE- Clarification regarding.
I am directed to say that certain doubts have been expressed regarding livability 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 apperars 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 paper board.
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.