Exemption to printing and writing paper if authorised by the Registrar of Newspapers for India - 062/88 - Central Excise - Tariff

Exemption to printing and writing paper if authorised by the Registrar of Newspapers for India

Notification No. 62/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts printing and writing paper falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that exemption under this notification shall be admissible only on such quantities of the said printing and writing paper as may be authorised by the Registrar of Newspapers for India for the publication of newspaper.

Explanation. - For the purpose of this notification "newspaper" means any periodical work, containing public news or comments on public news, which is printed at regular intervals of not more than one month and the printer and publisher of which have, before the District Magistrate, Presidency Magistrate or Sub-Divisional Magistrate concerned, made and subscribed to a declaration under the Press and Registration of Books Act, 1867 (25 of 1867).