Excise exemption for corrugated packaging: packaging and certain converted paper exempted when manufacture intent and production conditions met. The notification adds exemptions for cartons, boxes, containers and cases of corrugated paper or paperboard and for corrugated paper or paperboard; converted paper and paperboard are exempt only when intended for manufacture of those packaging items and not produced in a factory that manufactures paper or paperboard from pulp. 'Corrugated paper or paperboard' is defined to include single faced or double faced constructions and heavier multi ply boards built with alternating corrugated and flat layers.