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of <h1>Finance Act 2009 Amends Income-tax Act: New Excise Classifications for Paper Products Effective April 1, 2010</h1> The Finance (No. 2) Act, 2009, amends the Thirteenth Schedule of the Income-tax Act, effective from April 1, 2010. It revises the classification and excise details for various paper products under Part B, S.No. 19. The amendment specifies categories like pulp-wood pulp, newsprint, writing or printing paper, and other paper products with detailed excise classifications and sub-classes under the National Industrial Classification (NIC), 1998. It includes specific provisions for paper used in educational textbooks, Braille presses, horticultural cartons, and decorative laminates, among others, with corresponding excise codes for each category.
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