Central Excise - Paper - Calculation of percentage of bagasse pulp in the pulp mix to avail exemption under sub-heading 4802.10 - Central Excise - 12/87-CX.4

Central Excise - Paper - Calculation of percentage of bagasse pulp in the pulp mix to avail exemption under sub-heading 4802.10 Circular No. 12/87-CX.4 Dated 18-12-1987 [From F. No. 61/14/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Paper - Calculation of percentage of bagasse pulp in the pulp mix to avail exemption under sub-heading 4802.10 Doubts have been raised as to whether printing and writing paper containing not less than 75% by weight of pulp made from bagasse as covered under sub-heading 4802.10 would be eligible for exemption under Notification No. 191/80-C.E., dated 9-12-1980 as amended, or not, in terms of clarification F. No. 61/29/81-CX.2, dated 5-1-1982. Board's said clarification says that the percentage of bagasse should be determined on the basis of pulp alone and not on the base of the weight of paper which includes weight of other additives. 2. It has been brought to the notice of the board that Audit has taken up objection that the said clarification, which was issued in the context of Notification No. 191/80-C.E., is not applicable now as printing and writing paper has now been included under sub-heading No. 4802.10 of Central Excise Tariff. 3. The matter has been examined in Board's office. Since the expression used in Notification No. 191/80-C.E., dt. 8-12-1980 'writing and printing paper containing not less than 75% by weight of pulp made from bagasse' is identically the same as the sub-heading 4802.10 of the new tariff, the principle laid down by the Board in its clarification. F.No. 61/29/81-CX.2, dt. 5-1-1982 would squarely apply for interpretation of sub-heading 4802.10 of the Central Excise Tariff. 4. Trade interests may also be informed suitably.