Excise exemption for polyethylene coated paper where base paper duty has been paid allows relief subject to in factory production restriction. Polyethylene coated paper or paper board under heading 39.20 is exempt from whole excise duty when produced from base paper or base paper board on which appropriate excise duty or additional duty under the Customs Tariff Act has been paid, provided that such base paper or base paper board was not produced out of pulp within the factory of manufacture; market purchases of base paper are deemed to have paid the requisite duty.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for polyethylene coated paper where base paper duty has been paid allows relief subject to in factory production restriction.
Polyethylene coated paper or paper board under heading 39.20 is exempt from whole excise duty when produced from base paper or base paper board on which appropriate excise duty or additional duty under the Customs Tariff Act has been paid, provided that such base paper or base paper board was not produced out of pulp within the factory of manufacture; market purchases of base paper are deemed to have paid the requisite duty.
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