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<h1>India Revises Excise Duty: 4% Imposed on Waste Paper, Updated Exemptions for Kraft Paper Units</h1> The Government of India, through Notification No. 20/2010-Central Excise, dated April 29, 2010, amends the previous notification No. 4/2006-Central Excise to revise the effective rate of duty on goods classified under Chapters 26 to 48. Specifically, a 4% duty is imposed on waste paper and paper scrap under entry 88A. Additionally, the exemption conditions are updated to apply to units manufacturing cartons, boxes, or cases from Kraft paper or similar materials, provided they do not have the capability to manufacture Kraft paper within the same facility.