Effective duty rates for paper and paperboard set by tiered quantity-based slabs, replacing the prior tariff table. Notification amends a prior central excise notification by substituting a new Table that prescribes effective rates of duty for paper and paperboard. Duty is allocated on a per-tonne basis across successive aggregated clearance slabs, with each slab carrying a higher rate applicable to clearances immediately following the preceding slab, thereby creating a tiered quantity-based duty structure.
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Provisions expressly mentioned in the judgment/order text.
Effective duty rates for paper and paperboard set by tiered quantity-based slabs, replacing the prior tariff table.
Notification amends a prior central excise notification by substituting a new Table that prescribes effective rates of duty for paper and paperboard. Duty is allocated on a per-tonne basis across successive aggregated clearance slabs, with each slab carrying a higher rate applicable to clearances immediately following the preceding slab, thereby creating a tiered quantity-based duty structure.
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