Exemption to Paper of Paperboard cleared during 28-2-1986 to 4-6-1987 for manufacture of Low Density Polyethylene coated paper or Paperboard - 41/90 - Central Excise - Non Tariff

Government Exempts Excise Duty on Specific Paper Products from 1986-1987 Under Section 11C of Central Excises Act

The Central Government, under Notification No. 41/90-C.E. (N.T.) dated 22-10-1990, declared an exemption from excise duty for paper or paperboard used in manufacturing low-density polyethylene coated paper or paperboard. This exemption applies to products cleared between 28-2-1986 and 4-6-1987, aligning with a prevalent practice of non-levy of excise duty under the Central Excises and Salt Act, 1944. The notification specifies that the excise duty and special duty of excise, which were not levied during this period, are not required to be paid, as per section 11C of the Act.