Cartons, boxes, containers, cases, corrugated paper or paperboard and converted types of paper and paperboard exempted [Chapter 48]

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..... No. 101/94-C.E. Dated 4-5-1994 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) .....

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..... ed in a factory manufacturing paper or paperboard from pulp.". (ii) below the Table, the following Explanation shall be added, namely :- "Explanation. - For the purposes of this notification, the expression 'corrugated paper or paperboard' shall mean, - (i) paper or paperboard which consists of a single corrugated layer or a single corrugated layer combined with flat surface sheets .....

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