Excise exemption for newsprint: duty waived where Registrar authorises quantities for bona fide newspaper publication. Newsprint under tariff heading 48.01 is fully exempt from excise duty provided the quantities are authorised by the Registrar of Newspapers for India for use in newspaper publication; 'newspaper' means a periodical containing public news or comments published at intervals not exceeding one month, and the printer and publisher must have subscribed to the statutory declaration before the relevant magistrate under the Press and Registration of Books Act.
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 newsprint: duty waived where Registrar authorises quantities for bona fide newspaper publication.
Newsprint under tariff heading 48.01 is fully exempt from excise duty provided the quantities are authorised by the Registrar of Newspapers for India for use in newspaper publication; "newspaper" means a periodical containing public news or comments published at intervals not exceeding one month, and the printer and publisher must have subscribed to the statutory declaration before the relevant magistrate under the Press and Registration of Books Act.
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