https://www.taxtmi.com/circulars?id=7100 The percentage of bagasse pulp for exemption under the tariff provision for printing and writing paper must be calculated on the basis of the pulp mix alone, not on the weight of the finished paper including additives. The Board confirms that the earlier administrative clarification requiring measurement on pulp alone remains applicable because the current tariff provision uses the same descriptive wording, and this interpretive principle governs eligibility for the exemption. en-us Fri, 18 Dec 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7100 The percentage of bagasse pulp for exemption under the tariff provision for printing and writing paper must be calculated on the basis of the pulp mix alone, not on the weight of the finished paper including additives. The Board confirms that the earlier administrative clarification requiring measurement on pulp alone remains applicable because the current tariff provision uses the same descriptive wording, and this interpretive principle governs eligibility for the exemption. Circulars Central Excise Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7100