Concessional duty entitlement for corrugated paper products limited by transitional aggregate value rules and substitution clauses. Amendments expand the exemption entry to include cartons, boxes, containers and cases of corrugated paper or paperboard and converted paperboard intended for manufacture of such articles, and insert transitional provisions limiting entitlement to concessional home consumption clearances for those specified corrugated paper products by reference to an aggregate value ceiling and existing valuation rules.
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.
Concessional duty entitlement for corrugated paper products limited by transitional aggregate value rules and substitution clauses.
Amendments expand the exemption entry to include cartons, boxes, containers and cases of corrugated paper or paperboard and converted paperboard intended for manufacture of such articles, and insert transitional provisions limiting entitlement to concessional home consumption clearances for those specified corrugated paper products by reference to an aggregate value ceiling and existing valuation rules.
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