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    <title>Exemption to polyethylene coated paper or paper board</title>
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    <description>Exemption limits excise duty on polyethylene coated paper or paper board (heading 39.20) to a capped ad valorem rate when the coated product is produced from base paper or base paper board on which appropriate excise duty or additional duty under the Customs Tariff has been paid; the benefit is withheld if the base paper was produced from pulp within the same factory, and market purchases of base paper are deemed to have paid the requisite duty.</description>
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      <title>Exemption to polyethylene coated paper or paper board</title>
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      <description>Exemption limits excise duty on polyethylene coated paper or paper board (heading 39.20) to a capped ad valorem rate when the coated product is produced from base paper or base paper board on which appropriate excise duty or additional duty under the Customs Tariff has been paid; the benefit is withheld if the base paper was produced from pulp within the same factory, and market purchases of base paper are deemed to have paid the requisite duty.</description>
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