Section Text
In the Thirteenth Schedule to the Income-tax Act, under Part B, for S. No. 19 and the entries relating thereto, the following S. No. and the entries shall be substituted with effect from the 1st day of April, 2010, namely:--
| Sl. No. | Activity or article or thing | Excise classification | Sub-class under National Industrial Classification (NIC), 1998 |
| "19 | Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) | 4701.00 | |
| Newsprint in rolls or sheets | 4801.00 | ||
| Writing or printing paper for printing of educational textbooks | 4802.10 | ||
| Paper or paperboard, in the manufacture of which-- | 4802.20 | ||
| (a) the principal process of lifting the pulp is done by hand; and | |||
| (b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceeds 40 inches | |||
| Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun | 4802.30 | ||
| Others | 4802.90 | ||
| Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state | 4803.00 | ||
| Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun | 4804.10 | ||
| Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce | 4804.20 | ||
| Others | 4804.90 | ||
| Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter | 4805.00 | ||
| Grease-proof paper | 4806.10 | ||
| Glassine and other glazed transparent or translucent paper | 4806.20 | ||
| Others | 4806.90 | ||
| Straw Board, in the manufacture of which sun-drying process has been employed | 4807.91 | ||
| Straw paper and other straw board, whether or not covered with paper other than straw paper | 4807.92 | ||
| Other | 4807.99 | ||
| Carbon or similar copying papers | 4809.10 | ||
| Self-copy paper | 4809.20 | ||
| Others | 4809.90 | ||
| Paper and paperboard of a kind used for writing, printing or other graphic purposes | 4810.10 | ||
| Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes | 4810.20 | ||
| Other paper and paperboard | 4810.90 | ||
| Tarred, bituminized or asphalted paper and paperboard | 4811.10 | ||
| Gummed or adhesive paper and paperboard | 4811.20 | ||
| -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives) | |||
| Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates | 4811.31 | ||
| Others | 4811.39 | ||
| Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | 4811.40 | ||
| Other | 4811.90 | ||
| Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 4813.00." | ||