Amendment to Notification No. 49/87-C.E. [Chapter 48] - 46/91 - Central Excise - Tariff

Amendment to Notification No. 49/87-C.E. [Chapter 48]

Notification No. 46/91-C.E.

Dated 25-7-1991

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. 49/87-Central Excises, dated the 1st March, 1987, namly : -

In the said notification, for the words "paper and paperboard.", the following shall be substituted, namely :-

"paper or paperboard :

Provided also that no credit of the duty paid on the inputs used in the manufacture of such converted paper or paperboard has been availed of under rule 56A or 57A of the said Rules."