Excise exemption for mechanically pulped paper: duty waived when used for textbook printing, subject to officer verification. An excise exemption removes the whole duty on specified paper containing mechanical wood pulp when proved to the satisfaction of the proper officer that the paper is intended for printing text books or other books of general interest; waste from the printing process may be used for other purposes without duty if the proper officer is satisfied the waste is genuine and not reusable in printing those books.
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 mechanically pulped paper: duty waived when used for textbook printing, subject to officer verification.
An excise exemption removes the whole duty on specified paper containing mechanical wood pulp when proved to the satisfaction of the proper officer that the paper is intended for printing text books or other books of general interest; waste from the printing process may be used for other purposes without duty if the proper officer is satisfied the waste is genuine and not reusable in printing those books.
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