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TMI Blog2013 (11) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... applications involve a common issue and hence they are taken up together for disposal. 2. The applicant is engaged in the manufacture of kraft paper. They made benefit of exemption Notification No.4/2006-CE dated 1.3.2006 under Sl. No. 91 appended to the Table thereto. According to Revenue, they have to claim nil rate of duty upto 3500 MTs as per Sl. No.90 of the Table in the said Notification. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d paperboard or articles made there from 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 [Nil] 10 91 48 Paper and paperboard or articles made there from manufactured, starting from the stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion: For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tones shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification. 11 (1) This exemption shall not be applicable if the factory in which the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No. 937/27/2010-CX dated 26.11.2010. We find that the Board's circular is related to the availment of unconditional exemption notification No. 20/2004-CE as amended. Section 5A(1A) of Central Excise Act would apply where an exemption from payment of duty of excise under sub-Section (1) of Section 5A has been granted absolutely. In the instant case, both the serial number provides different ..... X X X X Extracts X X X X X X X X Extracts X X X X
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