Corrugated paper and paper board can be considered as converted paper and paper board and are entitled to duty exemption under Notification No. 63/82-C.E. and under Notification No. 49/87-C.E.
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Converted paper exemption affirmed: corrugated paper eligible if made from duty paid base paper and no in factory pulp production. Corrugated paper and paper board qualify as converted paper and paper board and are eligible for duty exemption under the Board's notifications, subject to two conditions: the converted product must be produced from duty paid base paper or base paper board, and the base paper or base paper board must not be produced from pulp within the same factory of production.
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Provisions expressly mentioned in the judgment/order text.
Converted paper exemption affirmed: corrugated paper eligible if made from duty paid base paper and no in factory pulp production.
Corrugated paper and paper board qualify as converted paper and paper board and are eligible for duty exemption under the Board's notifications, subject to two conditions: the converted product must be produced from duty paid base paper or base paper board, and the base paper or base paper board must not be produced from pulp within the same factory of production.
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