Exemption to polyehtylene coated paper or paper board - 369/86 - Central Excise - Tariff

Exemption to polyehtylene coated paper or paper board

Notification No. 369/86-C.E.

Dated 29-7-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government 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 the whole of the duty of excise leviable thereon if such polyethylene coated paper or paper board has been produced out of base paper or base 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 products 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.