Effective duty rate on paper from unconventional raw materials caps excise liability, exempting excess above ad valorem rate. Exempts from excise duty the portion of duty on paper and paperboard that exceeds the amount calculated at an ad valorem rate of 15 per cent where the goods are manufactured from the stage of pulp in the same factory and such pulp contains not less than 50 per cent by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.
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Provisions expressly mentioned in the judgment/order text.
Effective duty rate on paper from unconventional raw materials caps excise liability, exempting excess above ad valorem rate.
Exempts from excise duty the portion of duty on paper and paperboard that exceeds the amount calculated at an ad valorem rate of 15 per cent where the goods are manufactured from the stage of pulp in the same factory and such pulp contains not less than 50 per cent by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.
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