Exemption on paper and paperboard limits excise duty to an ad valorem rate plus per tonne charge; specified exclusions apply. Notification caps excise duty on paper and paperboard by exempting duty in excess of a prescribed ad valorem rate plus a per tonne charge, issued under rule making powers and superseding an earlier notification; however, specified categories of paper and paperboard (including printing and writing papers, kraft papers above a given substance, certain coated and light papers, glassine and grease proof papers, named paperboards, and carbon and copying papers) are excluded from the exemption.
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.
Exemption on paper and paperboard limits excise duty to an ad valorem rate plus per tonne charge; specified exclusions apply.
Notification caps excise duty on paper and paperboard by exempting duty in excess of a prescribed ad valorem rate plus a per tonne charge, issued under rule making powers and superseding an earlier notification; however, specified categories of paper and paperboard (including printing and writing papers, kraft papers above a given substance, certain coated and light papers, glassine and grease proof papers, named paperboards, and carbon and copying papers) are excluded from the exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
