2.

This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of heading No. 32.12;

(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No. 34.01), or with polishes, creams or similar preparations (heading No. 34.05);

(e) Senstitised paper or paperboard of heading Nos. 37.01 to 37.04;

(f) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22);

(g) Paper-reinforced stratified sheeting of plastics or one layer or paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials other than wall coverings of heading No. 48.14 (Chapter 39);

(h) Articles of heading No. 42.02 (for example , travel goods);

(i) Articles of Chapter 46 (manufactured of plaiting materials);

(j) Paper yarn or textile articles of paper yarn (Section XI);

(k) Articles of Chapter 64 or Chapter 65;

(l) Abrasive paper or paperboard (heading No. 68.05) or paper or paperboard-backed mica (heading No. 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(m) Metal foil backed with paper or paperboard (Section XV);

(n) Articles of heading No.92.09; or

(o) Articles of Chapter 95 (for example, toys, games sports requisites) or Chapter 96 (for example, buttons).

3.

Subject to the provisions of Note 7, heading Nos. 48.01 to 48.05 include paper and paperboard which have been subjected to calendaring, super-calendaring, glazing or similar finishing, false watermarking or surface sizing and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

4.

In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness. Parker Print Surf (1 MPA) on each side side exceeding 2.5 micrometers (microns), weighing not less than 40 g/m square and not more than 65 g/m square.

5.

for the purposes of heading 48.02, the expressions "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non perforated punch-cards and punch tape paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the followind criteria:

For paper or paperboard weighing not more than 150 g/m2:

(a) containg 10% or more of fibres obtained by a mechanical or chemi-michanical process, and

1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or

(b) containing more than 8% ash, and

1. weighing not more than 80 g/m 2 , or

2. coloured throughout the mass; or

(c) containing more than 3% ash and having a brightness of 60% or more; or

(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa. m 2 /g; or

(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2 /g.

For paper or paperboard weighing more than 150 g/m 2 :

(a) coloured throughout the mass; or

(b) having a brightness of 60% or more, and

1. A caliper of 225 micrometres (microns) or less, or

2. A caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or

(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%.

Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.’;

6.

In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

7.

Except where the term of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibre answering to a description in two or more of the heading Nos.48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

8

Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

9.

For the purposes of heading No. 48.14, the expression "wall paper and similar wall coverings" applies only to:

(a) Paper in rolls, of width of not less then 45cm and not more than 160cm. suitable for wall or ceiling decoration:
(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(iv) Covered on the face side plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezers, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) Wall coverings of paper made up of several panels, in rolls or sheets printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard suitable for use both as floor coverings and as wall coverings, are to be classified in heading No.48.15.

10.

Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11.

Heading No. 48.23 applies, interalia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

12.

Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representation, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

1.

For the purpose of subheading Nos.4804.11 and 4804.19 "kraftiliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the toal fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115gm square and having a minimum Mullen bursting strength as indicated in the following table or the linerarly interpolated or extrapolated equivalent for any other weight.

 Weight g/m square      Minimum Mullen bursting strength kPa
      
    115                             393
    125                             417
    200                             637
    300                             824
    400                             961

2.

For the purposes of sub heading Nos. 4804.21 and 4804.29 "sack kraft paper" means machine finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60g/m square but more than 115 g/m square minimum and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 3.7 kPa-m square/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b) Having minimum for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

 Weight   Minimum tear mN      Minimum g/m square tensile kN/m

          Machine  Machine     Cross direction        Machine
        direction  direction  plus cross direction   direction
  60       700       1,510           1.9                6
  70       830       1,790           2.3                7.2
  80       965       2,070           2.8                8.3
  100    1,230       2,635           3.7               10.6
  115    1,425       3,060           4.4               12.3

3.

For the purposes of sub-heading 4805.11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/ g/m 2 at 50% relative humidity, at 23 0 C.";

4.

Sub-heading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130 g/m 2 or more, and having a CMT 30 ( Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m 2 at 50% relative humidity, at 23 0 C.

5.

Sub-headings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa. m 2 /g.”;

6.

For the purposes of sub heading No. 4805.30 "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen bust index of not less than 1.47kPa.m square/g.

7.

For the purposes of sub heading No. 4810.22, "light weight coated paper" means paper, coated on both side, of a total weight not exceeding 72 g/m square, with a coating weight not exceeding 15 g/m square per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.