Exemption to certain varieties of paper for use in the printing of text books and other books of general interest - 061/88 - Central Excise - Tariff

Exemption to certain varieties of paper for use in the printing of text books and other books of general interest

Notification No. 61/88-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 paper containing mechanical wood pulp amounting to not less than 50 per cent of the fibre content, 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 it is proved to the satisfaction of the proper officer, as defined in Central Excise Rules, 1944, that such paper is intended for use in the printing of text books or other books of general interest :

Provided further that the waste arising in the process of printing of text books or other books of general interest, may be used for any other purpose without payment of any duty, if the said proper officer is satisfied that the waste is genuine and cannot be used again in the printing of the aforesaid books.