… only if they are in strips or rolls of a width exceeding 36 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded …
… However, such paper in rolls of a width not exceeding 36 cm or cut to any size or shape other than that mentioned … However, such products in rolls of a width not exceeding 36 cm or cut to any size or shape other than that mentioned …