Central Excise exemption for paper products and competitive-bid supplies introduced with specified manufacturing and import parity conditions. New entries add a Central Excise concession for paper and paperboard manufactured from pulp containing at least seventy-five percent by weight of pulp from materials other than bamboo, hard woods, soft woods, certain reeds or rags, and a concession for goods supplied against international competitive bidding. Annexure conditions bar the exemption where the factory has an attached bamboo or wood pulp plant, exclude manufacturers already claiming specified prior exemptions, and limit the concession to goods that are also exempt from customs duty and additional duty when imported.
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.
Central Excise exemption for paper products and competitive-bid supplies introduced with specified manufacturing and import parity conditions.
New entries add a Central Excise concession for paper and paperboard manufactured from pulp containing at least seventy-five percent by weight of pulp from materials other than bamboo, hard woods, soft woods, certain reeds or rags, and a concession for goods supplied against international competitive bidding. Annexure conditions bar the exemption where the factory has an attached bamboo or wood pulp plant, exclude manufacturers already claiming specified prior exemptions, and limit the concession to goods that are also exempt from customs duty and additional duty when imported.
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