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TMI BlogEligibility of exemption under Notification No. 163/67-C.E., dated 21-7-1967 Newsprint produced out of Chemi-mechanical PulpX X X X Extracts X X X X X X X X Extracts X X X X ..... Government of India Central Board of Excise Customs New Delhi Subject : Eligibility of exemption under Notification No. 163/67-C.E., dated 21-7-1967 Newsprint produced out of Chemi-mechanical Pulp. Reference Board's F. No. 61/20/88-CX.4, dated 16th September, 1988 addressed to Collectors of Central Excise, Belgaum and Cochin clarifying that benefit of Notification No. 163 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Examiner had certified that the paper contained more than 50% of mechanical wood pulp by fibre content. The processes claimed to be variations of mechanical pulping as per certificate dated 7th April, 1988 of the Central Pulp and Paper Research Institute are: - (a) Stone Ground Wood Process (SGW); (b) Pressurised Ground Wood Process (PGW); (c) Chemi Ground Wood Process (CGW); (d) Fine G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of mechanical pulping and the pulp so obtained would be covered by the expression 'Mechanical wood Pulp' occuring in exemption Notification No. 163/67 dated 21-7-1967. Accordingly, for the period prior to 28-2-1986 wood pulp obtained by the chemi-mechanical and chemi-thermo mechanical pulping processes would be appropriately regarded as mechanical wood pulp and the benefit of exemption Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of exemption Notification No. 163/67 would be available on writing and printing paper intended for use in printing of newspapers, text books and other books of general interest when made from pulp containing less than 50% of mechanical wood pulp by fibre content but exceeding 50% aggregate of mechanical wood pulp and chemi-mechanical pulp and thermo mechanical wood pulp. 4. However, as rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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