Exemption to converted paper and paperboard

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..... ia 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 .....

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..... 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.
Notification .....

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