Excise duty exemption for Light weight coated paper weighing up to 70 g/m2, procured by actual users for printing of magazines - Clarification regarding - Central Excise - Letter F. No. 356/23/2004-TRU

Letter F. No. 356/23/2004-TRU Dated 13-8-2004 Government of India Ministry of Finance (Department of Revenue) Subject : Excise duty exemption for Light weight coated paper weighing up to 70 g/m2, procured by actual users for printing of magazines - Clarification regarding Notification No. 43/2004-Central Excise, dated 13th August 2004, has been issued so as to exempt 'Light weight coated paper weighing up to 70 g/m2, procured by actual users for printing of magazines' from the duty of excise specified under the First Schedule to the Central Excise Tariff Act, 1985. 2. In view of this excise duty exemption, imports of such paper by actual users for printing of magazines will also be eligible for exemption from the additional duty of customs (CVD), imposed under Section 3 of the Customs Tariff Act, 1975.