CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Clarification regarding
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Excise exemption for corrugated packaging: printed and unprinted corrugated cartons qualify under the notification's scope. Leviability of excise duty on cartons, boxes, containers and cases made of corrugated paper or paperboard is clarified: printed articles are a subset of the tariff description and Notification No. 22/94-C.E. does not distinguish between printed and unprinted goods. The exemption applies to cartons etc. of the corrugated variety falling under the Chapter 48 description, and printed/unprinted corrugated cartons are therefore covered by the Notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for corrugated packaging: printed and unprinted corrugated cartons qualify under the notification's scope.
Leviability of excise duty on cartons, boxes, containers and cases made of corrugated paper or paperboard is clarified: printed articles are a subset of the tariff description and Notification No. 22/94-C.E. does not distinguish between printed and unprinted goods. The exemption applies to cartons etc. of the corrugated variety falling under the Chapter 48 description, and printed/unprinted corrugated cartons are therefore covered by the Notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.