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Exemption to Writing and Printing Paper falling under Heading No. 48.04 and Uncoated Kraft Paper falling under Heading No. 48.04 - 48/91 - Central Excise - TariffExtract Exemption to Writing and Printing Paper falling under Heading No. 48.04 and Uncoated Kraft Paper falling under Heading No. 48.04 Notification No. 48/91-C.E. Dated 25-7-1991 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), and in supersession of notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 47/89-Central Excises and 48/89-Central Excises, both dated the 1st March, 1989, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts writing and printing paper, falling under heading No. 48.02, and uncoated kraft paper, falling under heading No. 48.04, 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 : Provided that such paper contains not less than 75% by wieght of pulp made form jute (including jute waste), mesta or bagasse or mixture thereof or mixture of two or more of the pulps of the aforementioned materials.
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