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of <h1>Customs Duty Exemption for Wood Pulp and Waste Paper Imports under Notification No. 40/94-Cus with Compliance Conditions</h1> Notification No. 40/94-Cus, dated March 1, 1994, issued under the Customs Act, 1962, exempts certain goods under Chapter 47 of the Customs Tariff Act, 1975, from customs duty when imported for specific purposes. These include wood pulp for newsprint manufacturing and various types of waste paper for pulp production used in paper or paperboard making. The exemption applies if the importer provides an undertaking to use the goods as specified, maintains records, and submits certified accounts. Non-compliance may result in a demand for the duty difference. Definitions for 'newsprint' and 'newspaper establishment' are provided.
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