Amendments in NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (Cha. 48 - Paper and paperboard or articles) - 048/2004 - Central Excise - Tariff

Amendments in NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (Cha. 48 - Paper and paperboard or articles)

NOTIFICATION NO. 48/2004-CE

DATED 10/09/2004

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002, namely:-

In the said notification,-

(i) in the Table,-

(a) after S.No. 86 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
86A.	48	Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.	12%	-	14A

(b) after S.No. 300 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
301.	Any Chapter	All goods supplied against International Competitive Bidding.	Nil	Nil	64

(ii) in the Annexure, in Conditions,-

(a) after Condition No. 14, the following shall be inserted, namely:-

Condition No.

Conditions

14A

(1) The exemption shall not be applicable if the factory in which the said goods are manufactured has a plant attached thereto for making bamboo or wood pulp. (2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003- Central Excise, dated the 1st March 2003 or 9/2003- Central Excise, dated the 1st March, 2003.

(b) after Condition No. 63, the following shall be inserted, namely:-

Condition No.	Conditions
64	If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India.

[F.No. 332/2/2004-TRU]

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification No.47/2004-Central Excise, dated the 9th September, 2004 [G.S.R. No. 581 (E), dated the 9th September, 2004].