https://www.taxtmi.com/circulars?id=6499 For the period prior to 28-2-1986, chemi-mechanical and chemi-thermo mechanical pulps are to be treated as variations of Mechanical wood pulp and covered by Notification No. 163/67 when testing certified not less than fifty percent mechanical wood pulp. After 28-2-1986, the Tariff definition governs: chemi-mechanical and chemi-thermo mechanical pulps are regarded as semi-chemical and excluded from mechanical wood pulp, and the exemption applies to certain writing and printing papers only where mechanical pulp is under fifty percent but the aggregate of mechanical, chemi-mechanical and thermo-mechanical pulps exceeds fifty percent. en-us Wed, 12 Sep 1990 00:00:00 +0530 Sat, 04 Jul 2009 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6499 For the period prior to 28-2-1986, chemi-mechanical and chemi-thermo mechanical pulps are to be treated as variations of Mechanical wood pulp and covered by Notification No. 163/67 when testing certified not less than fifty percent mechanical wood pulp. After 28-2-1986, the Tariff definition governs: chemi-mechanical and chemi-thermo mechanical pulps are regarded as semi-chemical and excluded from mechanical wood pulp, and the exemption applies to certain writing and printing papers only where mechanical pulp is under fifty percent but the aggregate of mechanical, chemi-mechanical and thermo-mechanical pulps exceeds fifty percent. Circulars Central Excise Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6499