tissue paper" and "toilet paper" as given in the American Paper and Pulp Association's "THE DICTIONARY OF PAPER ... facial tissue, toilet tissue and napkins, we observe that, by mere slitting and cutting, the tissue paper does not undergo any change of nomenclature
order:
Tissue paper is base paper which is not subject to any treatment. The Jumbo Rolls of such tissue are bought by the assessees undergoes ... conveniently used as table napkin, facial tissue, toilet rolls etc. However, the end use of the tissue paper in the Jumbo roll
process of attaching the carbon tissue to the copper cylinder is called "tissue lay down". When the paper backing is dry, the development ... paper backing and melts the unhardened layer of gelatin close to it. The backing paper can now be removed and the tissue is further treated
eligible for the benefit of MODVAT credit in respect of tissue paper brought in as input by them and which was later got waxed through ... paper is a separate manufacturing process and wax paper is a commodity which is having different characteristic from the tissue paper and answers
case are that the appellants imported two consignments of tissue paper valued at Rs. 43,979/- and Rs. 42,935/-(cif) and claimed clearance ... interpreted, 'inputs' for the manufacture of leather footwear. Further, tissue paper is used in making patterns for Moccasions which is a special type
different types of papers namely, tissue
paper, craft paper, thermal paper, writing paper, newsprints,
filter paper etc. The tissue paper is the base paper which ... conveniently used as table
napkins, facial tissues, toilet rolls etc. However, the end-use
of the tissue paper in the jumbo rolls
paper in the toilet rolls, table napkins, facial tissues etc. Moreover, cutting/slitting of tissue paper is not indicated in the section note ... table napkin, facial tissues etc. Therefore, without such change in the nature or characteristics of the tissue paper, value addition on account of transport charges
cutting, slitting and packing /repacking of jumbo roll of
paper into paper napkin and facial tissues, paper hand towel,
handkerchiefs etc, would amount to „manufacture ... Chapter Heading 4818
covers cleansing or facial tissue paper, handkerchiefs and towels of
paper pulp, paper cellulose wadding or webs of cellulose fibre. The
amendment
face tissues, M-fold/C-fold tissues,
etc in terms of texture, moisture absorption capacity, feel etc.
remained the same as the tissue paper ... paper pulp, paper cellulose wadding or webs of
cellulose fibres.
4818 10 -Toilet paper
00
4818 20 -Handkerchiefs, cleansing or facial tissues and towel
Cigarette is not Cigarette paper and that the Cork Tipping paper is different from Cigarette Paper. Mere printing on the paper does not bring ... Dictionary of Paper' published by American Paper and Pulp Association, is reproduced hereunder :-
"Cigarette Mouthpiece Paper : A soft, flexible paper, made of flax
