Paper and paperboard - 139/86 - Central Excise - Tariff

Paper and paperboard

Notification No. 139/86-C.E.

Dated 1-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 26/84-Central Excises, dated the 1st March, 1984, the Central Government hereby exempts paper and paperboards falling within Chapter 48 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 ten per cent ad valorem plus Rs. 850 per tonne :

Provided that—

(i) the said paper and paperboards are manufactured out of pulp containing not less than 50 per cent by weight of pulp made from materials (other than bamboo, hard woods, soft woods, reeds or rags);

(ii) the exemption contained in this notification shall not apply to paper and paperboards falling under sub-heading No. or heading No. 4802.91, 48.03, 48.06, 48.09, 48.10, 4811.40, 48.12, 48.13, 48.15 or, as the case may be, 48.16;

(iii) the exemption contained in this notification shall apply only to paper and paperboards cleared from a factory having a plant attached thereto for making bamboo pulp or wood pulp, or if total quantity of clearances of all varieties of paper and paperboards in the preceding financial year by or on behalf of a manufacturer from one or more factories, or from a factory by or on behalf of one or more manufacturers, had exceeded 24,000 tonnes.

2. This notification shall come into force on the 1st day of April, 1986.