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

Excise exemption for paper used in LDPE coated manufacture confirms non-payment requirement for duties not levied by past practice.

The Government found that excise duty and an associated special duty were not levied on paper and paperboard used to manufacture LDPE coated paper or paperboard during 28 February 1986 to 4 June 1987; under section 11C it directs that the duties that would otherwise have been payable but were not levied in accordance with that practice shall not be required to be paid for such inputs.