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Exemption to pulp derived from any fibrous material except rayon grade wood pulp [Chapter 47] - 281/90 - Customs -TariffExtract Exemption to pulp derived from any fibrous material except rayon grade wood pulp [Chapter 47] Notification No. 281/90-Cus. Dated 15-12-1990 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 63/85-Customs, dated the 17th March, 1985, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts pulp derived by mechanical or chemical means from any fibrous vegetable material except rayon grade wood pulp, and falling within Chapter 47 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from - (a) so much of that portion of duty of customs leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of 10 per cent ad valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.
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