Paper and paperboard - 138/86 - Central Excise - Tariff

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Paper and paperboard

Notification No. 138/86-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. 25/84-Central Excises, dated the 1st March, 1984, the Central Government hereby exempts paper and paperboard falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), taken together, up to a quantity specified in column (2) of the Table hereto annexed, cleared on or after the 1st day of April in any financial year, by or on behalf of a manufacturer from one or more factories, 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 specified in the corresponding entry in column (3) of the said Table :

TABLE

Sl. No.	Quantity	Rate
(1)	(2)	(3)
1.	First clearances up to an aggregate not exceeding 3000 tonnes.	Rs. 300 per tonne
2	Clearances of an aggregate not exceeding 4500 tonnes immediately following the clearances specified in S. No. 1.	Rs. 650 per tonne
3.	Clearances of an aggregate not exceeding 9000 tonnes immediately following the clearances specified in S. No. 2.	Rs. 1200 per tonne
4.	Clearances of an aggregate not exceeding 7500 tonnes immediately following the clearances specified in S. No. 3.	Rs. 1500 per tonne :

Provided that—

(i) the aggregate clearances of paper and paperboard from any factory, for home consumption, by or on behalf of one or more manufacturers, at the reduced rate as specified in this notification, shall not exceed the limits specified in column (2) of the said Table in any financial year;

(ii) such paper and paperboards have been 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);

(iii) 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;

(iv) the factory does not have a plant attached thereto for making bamboo pulp or wood pulp.

2. The exemption contained in this notification shall not apply if the aggregate clearances of all paper and paperboards falling within Chapter 48 of the said Schedule for home consumption, 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 in the preceding financial year.

Explanation.— For the purposes of computing the aggregate clearances under this notification, the clearances of paper and paperboards which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and for the time being in force, shall not be taken into account.

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

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