Exemption to converted paper and paperboard - 49/87 - Central Excise - Tariff

Exemption to converted paper and paperboard Notification No. 49/87-C.E. Dated 1-3-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 63/82-Central Excises, dated the 28th February, 1982, the Central Government hereby exempts converted types of paper and paperboard falling within Chapter 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 : Provided that such converted types of paper or paperboard have been produced out of base paper or base paperboard on which the appropriate duty of excise leviable under the said Schedule or additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has been paid : Provided further that such base paper or base paperboard has not been produced out of pulp within the factory of production of the said converted types of paper or paperboard. 2. Nothing contained in this notification shall apply to the following types of paper and paperboard, namely : (i) Wall paper; (ii) Art and chrome board; (iii) Metallised aluminium paper; (iv) Gummed or adhesive paper in strips or rolls; and (v) Paper falling under heading Nos. 48.09 and 48.16 of the said Schedule. Explanation - For the purposes of this notification, the base paper or base paperboard used in the manufacture of the said converted types of paper or paperboard shall be deemed to have paid the appropriate duty of excise leviable under the said Schedule or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) , if it is purchased from the market.