Reference by Customs Tariff Notification No: 21/01.03.2002 (S.No. 153)

Grape guard
Effective duty on grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular puches containing sodium mets-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes.

Additional duty (Ref: Heading 48.11 of Central Excise Tariff Schedule). Paper in the heading also attracts a Cess of 0.125% on landed value of goods (cif price + basic customs duty) under the Industries Development and Regulation Act, 1951.

Basic Customs Duty : 5
Additional duty (CVD) : 0
Special Additional Duty : 4

Add Education Cess 2%+1%