Paper and Paper Board - 43/86 - Central Excise - Tariff

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Paper and Paper Board

Notification No. 43/86-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, the Central Government hereby exempts paper and paper boards of the description specified in column (2) of the Table hereto annexed and 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 under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), subject to the conditions, if any, laid down in the corresponding entry in Column (3) thereof :

THE TABLE

Sl. No.	Description	Conditions
(1)	(2)	(3)
1.	Printing and writing paper other than paper containing mechanical wood pulp amounting to not less than fifty per cent of the fibre contents.	If an officer not below the rank of an Assistant Collector, Central Excise is satisfied that such paper is actually used in the publication of daily newspaper, and the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed :
		Provided that such paper contains no rags in its substance in the form of pulp, and where it contains rags, it also contains in its substance not less than forty per cent by weight of bagasse, jute stalks, or cereal straw in the form of pulp :
		Provided further that the waste arising in the process of printing of a daily newspaper, subject to a maximum of ten per cent of the total quantity of such paper used in the publication of the daily newspaper may be used for any other purpose without payment of duty if the proper officer is satisfied about the fact of waste resulting in the process and such waste is not capable of being used again in the printing of the daily newspaper : Provided also that this exemption shall be admissible only on such quantities of the said paper as may be authorised by the Registrar of Newspapers for India for publication of the daily newspaper.
2.	Paper boards	(i) Such boards are used for making packing cases; and (ii) At least 90 per cent of the raw materials used in the manufacture of such boards are pine needles.
3.	Paper or paper board	(i) If it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that such paper or paper board is required for use in the manufacture of low density polythylene laminated paper or paper board to be used for packaging of milk; and (ii) The procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
4.	Asphaltic roofing sheets	—
5.	Packing Cases	Provided that the packing cases are made out of paper boards in the manufacture of which at least 90 per cent of the raw materials used are pine needles.
6.	Exercise books	—

Explanation. —For the purposes of this notification, —

(a) "daily newspaper" means any printed periodical work containing public news or comments on public news, which is published on not less than six days in a week and the printer and publisher of which have made and subscribed a declaration under the Press and Registration of Books Act, 1867 (25 of 1867) and includes any supplement or special or weekly edition of such newspaper.

(b) "rags in its substance in form of pulp" does not include pulp made out of soiled rags taken from worn and torn pieces of garments or from soiled scraps of cloth (collected either from residential quarters or for from streets or from debris dumps) or from such worn and torn pieces of garments and soiled scraps of cloth.

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

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