Exemption to polyethylene coated paper or paper board - 117/89 - Central Excise - Tariff

Exemption to polyethylene coated paper or paper board

Notification No. 117/89-C.E.

Dated 27-4-1989

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. 369/86-Central Excises, dated the 29th July, 1986, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts polyethylene coated paper or paper board, falling under heading No. 39.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 fifteen per cent ad valorem, if such polyethylene coated paper or paper board has been produced out of base paper or paper board on which appropriate duty of excise or additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid :

Provided that such base paper or base paper board has not been produced out of pulp within the factory of production of the said polyethylene coated paper or paper board.

Explanation. - For the purpose of this notification, the base paper or base paper board used in the manufacture of the said polyethylene coated paper or paper board shall be deemed to have paid the appropriate duty of excise or the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), if it is purchased from the market.