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This heading covers papers coated, impregnated or otherwise obtained, in rolls or sheets. For the dimensions of the products of this heading, see Note 8 to this Chapter. These papers when not meeting these conditions, fall in heading 48.16; for detailed description of these papers see the Explanatory Note to heading 48.16
The heading excludes :(a) Stamping foils (heading 32.12). (b) Sensitised paper (generally heading 37.03).
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