Cartons, boxes, containers, cases, corrugated paper or paperboard and converted types of paper and paperboard exempted [Chapter 48]

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..... Dated 4-5-1994 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 22/94-Central Exci .....

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..... Explanation. - For the purposes of this notification, the expression 'corrugated paper or paperboard' shall mean, - (i) paper or paperboard which consists of a single corrugated layer or a single corrugated layer combined with flat surface sheets on one side (single faced) or both sides (double faced); or (ii) heavier boards which are built up with successive plies of corrugated layers with alte .....

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