Amends Notification No. 138/86 so as to prescribe effective rates of duty for paper and paper board made by small paper mills and extending the concession to certain varieties of paper and paper board made from unconventional raw materials. - 42/90 - Central Excise - Tariff

Amends Notification No. 138/86 so as to prescribe effective rates of duty for paper and paper board made by small paper mills and extending the concession to certain varieties of paper and paper board made from unconventional raw materials. Notification No. 42/90-C.E. Dated 20-3-1990 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 makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 138/86-Central Excises, dated the 1st March, 1986, namely:- In the said notification,- (a) in the opening paragraph, for the TABLE, the following TABLE shall be substituted, namely:- "TABLE S. No. Quantity Rate (1) (2) (3) 1. First clearance upto and aggregate quantity not exceeding 3000 tonnes. Rs. 325/- per tonne 2. Clearances of an aggregate quantity not exceeding 4500 tonnes immediately following the clearances specified in S. No. 1. Rs. 700/- per tonne 3. Clearances of an aggregate quantity not exceeding 4500 tonnes immediately following the clearances specified in S. No. 2. Rs. 1100/- per tonne 4. Clearances of an aggregate quantity not exceeding 4500 tonnes immediately following the clearances specified in S. No. 3. Rs. 1300/- per tonne 5. Clearances of an aggregate quantity not exceeding 7500 tonnes immediately following the clearances specified in S. No. 4. Rs. 1650/- per tonne."; (b) in the proviso, for item (iii), the following shall be substituted, namely:- "(iii) the exemption contained in this notification shall not apply to paper and paperboards falling under sub-heading No. or heading No. 48.09, 4811.40, 48.15 or, as the case may be, 48.16;".