Excise duty exemption for kraft paper used in horticultural packaging, subject to prescribed authorization and documentary compliance. Kraft paper and kraft paperboard under Chapter 48 intended for manufacture of cartons for packing horticultural produce are exempted from the whole of the specified excise duty, provided the quantity is specified in writing by the Managing Director (or equivalent) of the State Horticultural Produce Marketing and/or Processing Corporation, the manufacturer follows Chapter X of the Central Excise Rules, 1944, and produces within a period specified by the Assistant Collector a certificate from that Managing Director that the cartons were used for packing horticultural produce.
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Excise duty exemption for kraft paper used in horticultural packaging, subject to prescribed authorization and documentary compliance.
Kraft paper and kraft paperboard under Chapter 48 intended for manufacture of cartons for packing horticultural produce are exempted from the whole of the specified excise duty, provided the quantity is specified in writing by the Managing Director (or equivalent) of the State Horticultural Produce Marketing and/or Processing Corporation, the manufacturer follows Chapter X of the Central Excise Rules, 1944, and produces within a period specified by the Assistant Collector a certificate from that Managing Director that the cartons were used for packing horticultural produce.
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