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of <h1>Government Amends Excise Duties to Exempt Certain Corrugated Paper Products Under Central Excises and Salt Act, 1944</h1> The notification dated May 4, 1994, issued by the Central Government under the Central Excises and Salt Act, 1944, amends a previous notification from March 1, 1994, to exempt certain paper products from excise duties. Specifically, cartons, boxes, containers, and cases made from corrugated paper or paperboard, whether assembled or not, as well as converted types of paper and paperboard intended for manufacturing such items, are exempted. The notification defines 'corrugated paper or paperboard' as material with a single or multiple corrugated layers combined with flat surface sheets.
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