Effective duty rate on paper products limited via conditional excise exemption for goods using unconventional raw materials. Notification under section 5A exempts Chapter 48 goods from excise in excess of amounts calculated at the Table rates, fixing an effective 10% ad valorem duty for paper, paperboard and articles where pulp (from the pulp stage) contains not less than 75% by weight of pulp from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags; and a 10% ad valorem duty for packing cases made from paperboard whose manufacture uses raw materials composed of at least 90% pine needles.
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Provisions expressly mentioned in the judgment/order text.
Effective duty rate on paper products limited via conditional excise exemption for goods using unconventional raw materials.
Notification under section 5A exempts Chapter 48 goods from excise in excess of amounts calculated at the Table rates, fixing an effective 10% ad valorem duty for paper, paperboard and articles where pulp (from the pulp stage) contains not less than 75% by weight of pulp from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags; and a 10% ad valorem duty for packing cases made from paperboard whose manufacture uses raw materials composed of at least 90% pine needles.
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