Corrugated paper and paper board can be considered as converted paper and paper board and are entitled to duty exemption under Notification No. 63/82-C.E. and under Notification No. 49/87-C.E.

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..... ation No. 63/82-C.E. and under Notification No. 49/87-C.E. Circular No. 35/90-CX.4 Dated 29-8-1990 [From F. No. 61/22/88-C.E.4] Government of India Central Board of Excise Customs New Delhi Subject : Whether corrugated paper and paper board can be considered as converted paper and paper board under Notification No. 63/82-C.E. and under Notification No. 49/87-C.E. .....

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..... ed 28-2-1982 exempts converted type of paper and paper board falling under Tariff Item 17(1) (Other than wall paper and art chrome paper) from the whole of duty of excise subject to 2 conditions namely :- (a) such converted paper or paper board is produced out of duty paid base paper or base paper board. (b) Base paper or paper board is not produced out of pulp within the factory of production .....

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