TMI BlogEffective rate of duty on paper and paper board or articles made therefrom by using unconventional raw materialsX X X X Extracts X X X X X X X X Extracts X X X X ..... rs conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of 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, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts paper and paperboa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d woods, soft woods, reeds (other than sarkanda) or rags. 2. The exemption contained in this notification shall not apply, - (a) if the aggregate clearances of all varieties of paper and paper-board or articles made therefrom falling within Chapter 48 of the said Schedule, for home consumption, from the said factory, by one or more manufacturers, had exceeded 33,000 tonnes in the preceding finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 (1 of 1944), or under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and for the time being in force, shall not be taken into account. Explanation II. - For the purposes of computing the aggregate quantity of clearances under this not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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