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Notes


Sub-Heading Notes

Reference by Customs Tariff Notification No: 21/01.03.2002 (S.No. 156)

Light weight coated paper for magazines
Light weight coated paper weighing upto 70 g/m2 imported by actual users for printing or magazines (Special. CVD exempted by S. No. 62 of 20/01.03.2006)
Additional duty exempted by S. No. 96 of 04-CE 01.03.2006

Basic Customs Duty : 5
Additional duty (CVD) : 0
Special Additional Duty : 0

CET Schedule
Additional duty by heading 48.10 of Central Excise Tariff Schedule. Paper in the heading also attracts a Cess of 125% on landed value of goods (cif price + basic customs duty) under the Industries Development and Regulation Act, 1951.

CVD on Paper
All goods falling under heading 4802, 4804, 4805, 4807, 4808 or 4810

Additional duty (CVD) : 12
 

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