Effective rate of duty on paper and paperboard or articles made therefrom by using unconventional raw materials - 22/94 - Central Excise - Tariff

Effective rate of duty on paper and paperboard or articles made therefrom by using unconventional raw materials Notification No. 22/94-C.E. Dated 1-3-1994 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 exempts goods of the description specified in column (2) of the Table hereto annexed and falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 subject to the conditions, if any, laid down in the corresponding entry in column (4) of the said Table. TABLE S. No. Description of goods Rate Conditions (1) (2) (3) (4) 1. Paper and paper-board or articles made therefrom 10% ad valorem If such paper and paperboard or articles made therefrom have been manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75 per cent by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. 2. Packing cases 10% ad valorem If such packing cases are made out of paperboards in the manufacture of which at least 90 per cent of the raw materials used are pine needles.