Corrugated paper and paper board can be considered as converted paper and paper board and are entitled to duty exemption under Notification No. 63/82-C.E. and under Notification No. 49/87-C.E. - Central Excise - 35/90-CX.4

Corrugated paper and paper board can be considered as converted paper and paper board and are entitled to duty exemption under Notification No. 63/82-C.E. and under Notification No. 49/87-C.E. Circular No. 35/90-CX.4 Dated 29-8-1990 [From F. No. 61/22/88-C.E.4] Government of India Central Board of Excise Customs New Delhi Subject : Whether corrugated paper and paper board can be considered as converted paper and paper board under Notification No. 63/82-C.E. and under Notification No. 49/87-C.E. or not - Clarification regarding. Doubts have been expressed whether corrugated paper and paper board can be considered as converted paper or paper board for Notification No. 63/82-C.E., dated 28-2-1982 and Notification No. 49/87, dated 1-3-1987 as amended or not. 2. The matter has been examined in the Board earlier. Attention is drawn to letter F.No.B.11/6/82-TRU, dated 17-5-1982 where under the term 'converting' has been discussed and it has been stated that the exemption contained in Notification No. 63/82 is not confined to any particular variety of paper or paper board but to all varieties of converted types of paper and paper board. 3. Further attention is invited to Board's letter F. No. 61/27/85-CX.2 dated 6-5-1985 where it has been held that Notification No. 63/82-C.E., dated 28-2-1982 exempts converted type of paper and paper board falling under Tariff Item 17(1) (Other than wall paper and art chrome paper) from the whole of duty of excise subject to 2 conditions namely :- (a) such converted paper or paper board is produced out of duty paid base paper or base paper board. (b) Base paper or paper board is not produced out of pulp within the factory of production of the said converted paper or paper board. Hence, subject to these conditions, corrugated paper which is converted paper would be eligible for exemption under Notification No. 63/82-C.E., dated 28-2-1982. 4. On receipt of fresh representation, the matter has been re-examined by the Board in consultation with TRU and it has been held that corrugated paper and paper board are converted paper and paper board and are entitled to duty exemption under Notification No. 63/82 dated 28-2-1982 and under Notification 49/87, dated 1-3-1987. 5. Field formations and Trade may be informed suitably. 6. Pending assessments may be finalised accordingly.