Excise duty exemption for specified paper and paperboard subject to composition and procedural conditions for publication and packaging use. Notification exempts specified Chapter 48 paper and paper board from whole excise duty under Section 3, subject to conditions: printing and writing paper for daily newspapers is exempt where an Assistant Collector is satisfied of use and Chapter X procedures are followed, with composition limits on mechanical wood pulp and rags and an authorised quantity limit; paper boards for packing cases are exempt if manufactured with predominantly pine needles; paper for low density polyethylene laminated milk packaging is exempt subject to officer satisfaction and Chapter X compliance; asphaltic roofing sheets and exercise books are also exempt.
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 duty exemption for specified paper and paperboard subject to composition and procedural conditions for publication and packaging use.
Notification exempts specified Chapter 48 paper and paper board from whole excise duty under Section 3, subject to conditions: printing and writing paper for daily newspapers is exempt where an Assistant Collector is satisfied of use and Chapter X procedures are followed, with composition limits on mechanical wood pulp and rags and an authorised quantity limit; paper boards for packing cases are exempt if manufactured with predominantly pine needles; paper for low density polyethylene laminated milk packaging is exempt subject to officer satisfaction and Chapter X compliance; asphaltic roofing sheets and exercise books are also exempt.
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 
