Excise exemption for converted paper: duty waived where base paper duty is paid and in factory pulp production is absent. Converted paper and paperboard under Chapter 48 are exempt from the specified excise duty when produced from base paper or base paperboard on which the appropriate excise duty or additional customs duty has been paid, provided the base material was not produced from pulp within the same factory; certain product types are expressly excluded; market-purchased base paper is deemed to have paid the requisite duty.
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 converted paper: duty waived where base paper duty is paid and in factory pulp production is absent.
Converted paper and paperboard under Chapter 48 are exempt from the specified excise duty when produced from base paper or base paperboard on which the appropriate excise duty or additional customs duty has been paid, provided the base material was not produced from pulp within the same factory; certain product types are expressly excluded; market-purchased base paper is deemed to have paid the requisite duty.
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