Exemption to kraft paper, paperboard and cartons made therefrom intended for use in the packing of horticultural produce - 21/94 - Central Excise - Tariff

Exemption to kraft paper, paperboard and cartons made therefrom intended for use in the packing of horticultural produce Notification No. 21/94-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 kraft paper or kraft paperboard, used for manufacture of cartons and cartons manufactured from such kraft paper or kraft paperboard falling within Chap ter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, if such cartons are intended to be used in the packing of horticultural produce. Provided that, - (i) in respect of kraft paper or kraft paperboard, 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 Cor poration of the State Government (hereinafter referred to as the said Corporation), to be intended for the manufacture of cartons for the aforesaid use; (ii) the manufacturer of such cartons follows the procedure set out in Chapter X of the Central Excise Rules, 1944; (iii) in respect of cartons, the exemption shall be available only in respect of such clearances of cartons, manufactured from the aforesaid quantity of kraft paper or kraft paperboard, as are authorised, in writing by the Managing Director or an officer of equivalent rank, in the said Corporation to be intended for the packing of horticultural produce; and (iv) the manufacturer of such cartons produces, within such periods as the Assistant Collector of Central Excise having jurisdiction over his factory may specify in this behalf, a certificate from the Managing Director of the concerned said Corporation to the effect that the cartons manufactured using the aforesaid kraft paper or kraft paperboard have been used for the packing of horticultural produces.