Excise duty exemption for packaging materials enables duty-free kraft paper and cartons when authorised for horticultural produce packing. Exemption from excise duty applies to kraft paper, kraft paperboard and cartons made therefrom when intended for packing horticultural produce, subject to conditions: specified quantities must be authorised in writing by the Managing Director of the State Horticultural Produce Marketing and/or Processing Corporation; manufacturers must follow Chapter X of the Central Excise Rules; carton clearances must be authorised in writing by that Managing Director; and manufacturers must produce a certificate from the Corporation's Managing Director, within periods set by the Assistant Collector, confirming use for packing horticultural produce.