Cartons, boxes, containers, cases, corrugated paper or paperboard and converted types of paper and paperboard exempted [Chapter 48] - 101/94 - Central Excise - Tariff

Cartons, boxes, containers, cases, corrugated paper or paperboard and converted types of paper and paperboard exempted [Chapter 48]

Notification No. 101/94-C.E.

Dated 4-5-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 22/94-Central Excises, dated the 1st March, 1994, namely :-

In the said notification, -

(i) in the Table, after S. No. 2 and the entries relating thereto, the following S. Nos. and entries shall be added, namely :-

(1)	(2)	(3)	(4)
"3.	Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons) of corrugated paper or paperboard, whether in assembled or unassembled condition	Nil	—
4.	(a) Corrugated paper or paperboard	Nil	If, -
	(b) Converted types of paper and paperboard		(i)  intended for the manufacture of cartons, boxes, containers and cases specified in column (2) against S. No. 3 above; and
			(ii) not produced in a factory manufacturing paper or paperboard from pulp.".

(ii) below the Table, the following Explanation shall be added, namely :-

"Explanation. - For the purposes of this notification, the expression 'corrugated paper or paperboard' shall mean, -

(i) paper or paperboard which consists of a single corrugated layer or a single corrugated layer combined with flat surface sheets on one side (single faced) or both sides (double faced); or

(ii) heavier boards which are built up with successive plies of corrugated layers with alternate flat surface layers.".