2005 (2) TMI 131

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..... also indicates that the concessional rate of duty is available for clearances which may go up to even 2 lakh tonnes. Proviso (i) and Clause (2) of the said Notification lay down limits in respect of clearances for home consumption. Under Clause (2) the maximum clearance for home consumption can be 33,000 tonnes. This shows that the balance clearances at concessional rate must be for exports. Undoubtedly, proviso (i) and Clause (2) of the Notification use the word "home consumption" but they do not specify that the entire clearances must only be for home consumption. All that is provided is that the clearances for home consumption must be within the limits specified therein. If the clearances for home consumption exceed the limits specified .....

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..... he notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 25/84-Central Excises, dated the 1st March, 1984, the Central Government hereby exempts paper and paperboard falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), taken together, up to a quantity specified in column (2) of the Table hereto annexed, cleared on or after the 1st day of April in any financial year, by or on behalf of a manufacturer from one or more factories from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table : TABLE .....

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..... y does not have a plant attached thereto for making bamboo pulp or wood pulp; (v) the exemption contained in this notification shall not apply to a manufacturer of paper or paperboards who avails of the exemption under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excise, dated the 1st March, 1986. 2. The exemption contained in this notification shall not apply if the aggregate clearances of all paper and paperboards falling within Chapter 48 of the said Schedule for home consumption, by or on behalf of a manufacturer from one or more factories, or from a factory by or on behalf of one or more manufacturers, had exceeded 33,000 tonnes in the preceding financial year. Expl .....

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