Eligibility of exemption under Notification No. 163/67-C.E., dated 21-7-1967 Newsprint produced out of Chemi-mechanical Pulp

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Board of Excise & Customs New Delhi Subject : Eligibility of exemption under Notification No. 163/67-C.E., dated 21-7-1967 Newsprint produced out of Chemi-mechanical Pulp. Reference Board's F. No. 61/20/88-CX.4, dated 16th September, 1988 addressed to Collectors of Central Excise, Belgaum and Cochin clarifying that benefit of Notification No. 163/67-C.E. is not available for chemi-mechanical ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned more than 50% of mechanical wood pulp by fibre content. The processes claimed to be variations of mechanical pulping as per certificate dated 7th April, 1988 of the Central Pulp and Paper Research Institute are: - (a) Stone Ground Wood Process (SGW); (b) Pressurised Ground Wood Process (PGW); (c) Chemi Ground Wood Process (CGW); (d) Fine Ground Wood Process (FGW)); (e) Refiner Mechanical ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....covered by the expression 'Mechanical wood Pulp' occuring in exemption Notification No. 163/67 dated 21-7-1967. Accordingly, for the period prior to 28-2-1986 wood pulp obtained by the chemi-mechanical and chemi-thermo mechanical pulping processes would be appropriately regarded as mechanical wood pulp and the benefit of exemption Notification No. 163/67 can not be denied by treating the pulp as o....