Amends Notification No. 139/86 so as to prescribe effective rates of duty for paper and paper board made by paper mills (other than small paper mills) and extending the concession to certain varieties of paper board made from unconventional raw materials. - 43/90 - Central Excise - Tariff
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Excise duty amendment raises effective rate and narrows exemption for specified paper and paperboard headings. Amends the central excise notification to increase the effective rate for paper and paperboard made by paper mills (other than small paper mills) by substituting the previously specified monetary figure in the opening paragraph, and revises the proviso to exclude specified paper and paperboard headings from the notification's exemption, thereby narrowing the classes of paperboard that may claim the concession.
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Provisions expressly mentioned in the judgment/order text.
Excise duty amendment raises effective rate and narrows exemption for specified paper and paperboard headings.
Amends the central excise notification to increase the effective rate for paper and paperboard made by paper mills (other than small paper mills) by substituting the previously specified monetary figure in the opening paragraph, and revises the proviso to exclude specified paper and paperboard headings from the notification's exemption, thereby narrowing the classes of paperboard that may claim the concession.
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