Exemption to Writing and Printing Paper falling under Heading No. 48.04 and Uncoated Kraft Paper falling under Heading No. 48.04 - 48/91 - Central Excise - Tariff
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Excise exemption for writing and uncoated kraft paper allowed, subject to a minimum jute/mesta/bagasse pulp composition requirement. Exemption from the whole of the excise duty specified in the tariff is provided for writing and printing paper under heading 48.02 and uncoated kraft paper under heading 48.04, conditional on the paper containing not less than seventy five percent by weight of pulp made from jute (including jute waste), mesta or bagasse, or mixtures of two or more of those pulps.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for writing and uncoated kraft paper allowed, subject to a minimum jute/mesta/bagasse pulp composition requirement.
Exemption from the whole of the excise duty specified in the tariff is provided for writing and printing paper under heading 48.02 and uncoated kraft paper under heading 48.04, conditional on the paper containing not less than seventy five percent by weight of pulp made from jute (including jute waste), mesta or bagasse, or mixtures of two or more of those pulps.
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