Exemption scope narrowed: amendment excludes gummed or adhesive paper in strips or foils from converted paperboard exemption. The notification amends a miscellaneous exemption for converted paper and paperboard by substituting the prior exclusion wording with a new formulation that expressly excludes gummed or adhesive paper in strips or foils and specifies the tariff headings applicable to excluded papers, thereby narrowing the exemption by textual substitution under the Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope narrowed: amendment excludes gummed or adhesive paper in strips or foils from converted paperboard exemption.
The notification amends a miscellaneous exemption for converted paper and paperboard by substituting the prior exclusion wording with a new formulation that expressly excludes gummed or adhesive paper in strips or foils and specifies the tariff headings applicable to excluded papers, thereby narrowing the exemption by textual substitution under the Central Excise Rules.
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