Excise exemption for kraft paper used in apple carton manufacture subject to authorised clearances and certification. The Central Government grants an exemption from the whole duty of excise on kraft paper and kraft paper board under Chapter 48 when intended for manufacture of cartons for packing apples, subject to specified quantity limits and clearances to authorised carton manufacturers nominated in writing by the Managing Director of the specified State Horticultural Produce Marketing and Processing Corporations; compliance with Chapter X of the Central Excise Rules, 1944; and production, within a period specified by the Assistant Collector, of a certificate from the relevant Managing Director confirming use of the cartons for packing apples.
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Excise exemption for kraft paper used in apple carton manufacture subject to authorised clearances and certification.
The Central Government grants an exemption from the whole duty of excise on kraft paper and kraft paper board under Chapter 48 when intended for manufacture of cartons for packing apples, subject to specified quantity limits and clearances to authorised carton manufacturers nominated in writing by the Managing Director of the specified State Horticultural Produce Marketing and Processing Corporations; compliance with Chapter X of the Central Excise Rules, 1944; and production, within a period specified by the Assistant Collector, of a certificate from the relevant Managing Director confirming use of the cartons for packing apples.
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