Paper and Paper Board - 44/86 - Central Excise - Tariff

Paper and Paper Board

Notification No. 44/86-C.E.

Dated 10-2-1986

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. 45/85-Central Excises, dated the 17th March, 1985, the Central Government hereby exempts paper and paper board falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise laviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), as is in excess of the amount calculated at the rate of ten per cent ad volerem plus one thousand four hundred and thirty rupees per metric tonne:

Provided that the exemption contained in this notification shall not apply to paper and paper boards of the following description :—

(i) printing and writing paper;

(ii) all sorts of paper commonly known as kraft paper (including paper and paper boards of the type known as kraft liner or corrugating medium) of a substance equal to or exceeding 65 grams per square metre;

(iii) Coated paper (including waxes paper) and paper of a substance not exceeding 25 grams per square metre [other than those specified at (i) above];

(iv) Glassine paper, cigarette tissue and grease proof paper;

(v) Paper board of the following varieties, namely, pulp board, duplex board and triplex board;

(vi) Carbon and other copying papers (including duplicator stencils) and transfer papers, whether or not cut to size and whether or not put up in boxes.

2. This notification shall come into force on the 28th day of February, 1986.