Effective rate of duty on paper and paper board or articles made therefrom by using unconventional raw materials - 23/94 - Central Excise - Tariff

Effective rate of duty on paper and paper board or articles made therefrom by using unconventional raw materials

Notification No. 23/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 138/86-Central Excises, dated the 1st March, 1986, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts paper and paperboard or articles made therefrom falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), taken together, cleared on or after the 1st day of April in any financial year, from a factory (hereinafter referred to as the said factory) by one or more manufacturers, upto first clearances of an aggregate quantity not exceeding 33,000 tonnes, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of 10 per cent ad valorem.

Provided that the said goods are manufactured, starting from the stage of pulp, in the said factory, and such pulp contains not less than 50 per cent by weight of pulp made from materials, other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

2. The exemption contained in this notification shall not apply, -

(a) if the aggregate clearances of all varieties of paper and paper-board or articles made therefrom falling within Chapter 48 of the said Schedule, for home consumption, from the said factory, by one or more manufacturers, had exceeded 33,000 tonnes in the preceding financial year;

(b) if the factory has a plant attached thereto for making bamboo pulp or wood pulp;

(c) to a manufacturer of paper and paperboard or articles made therefrom who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 1/93-Central Excises, dated the 28th February, 1993.

Explanation 1. - For the purposes of computing the aggregate quantity of clearances under this notification, the clearances of paper and paperboard or articles made therefrom which are chargeable to nil rate of duty or which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 (1 of 1944), or under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and for the time being in force, shall not be taken into account.

Explanation II. - For the purposes of computing the aggregate quantity of clearances under this notification, the quantity of clearances, if any, of all paper and paperboards, falling within Chapter 48 of the said Schedule, for home consumption, from a factory by or on behalf of one or more manufacturers, availing the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 138/86-Central Excises, dated the 1st March, 1986, shall also be taken into account.