Kraft paper or kraft paperboard intended for use in the manufacture of cartons - 20/95 - Central Excise - Tariff

Kraft paper or kraft paperboard intended for use in the manufacture of cartons Notification No. 20/95 C.E. Dated 16-3-1995 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 exempts kraft paper or kraft paperboard falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and intended for use in the manufacture of cartons for packing of horticultural produce, from the whole of the duty of excise leviable thereon which is specified in the said Schedule : Provided that the exemption shall be available only in respect of such quantity of kraft paper or kraft paperboard as may be specified, in writing, by the Managing Director or an officer of equivalent rank, in the Horticultural Produce Marketing and/or Processing Corporation of the State Government (hereinafter referred to as the said Corporation), to be intended for the manufacture of cartons for the aforesaid use : Provided further that the manufacturer of such cartons, - (i) follows the procedure set out in Chapter X of the Central Excise Rules, 1944; and (ii) produces, within such period as the Assistant Collector of Central Excise having jurisdiction over his factory may specify, a certificate from the Managing Director of the said Corporation to the effect that the cartons manufactured by using the aforesaid kraft paper or kraft paperboard have been used for the packing horticultural produce.