Paper and Paper Board

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....ified in column (2) of the Table hereto annexed and falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), subject to the conditions, if any, laid down in the corresponding entry in Column (3) thereof : THE TABLE Sl. No. Descrip....

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.... a daily newspaper, subject to a maximum of ten per cent of the total quantity of such paper used in the publication of the daily newspaper may be used for any other purpose without payment of duty if the proper officer is satisfied about the fact of waste resulting in the process and such waste is not capable of being used again  in  the  printing  of the daily newspaper : ....

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.... Asphaltic roofing sheets — 5. Packing Cases Provided that the packing cases are made out of paper boards in the manufacture of which at least 90 per cent of the raw materials used are pine needles. 6. Exercise books — Explanation. —For the purposes of this notification, — (a) "daily newspaper" means any printed periodical work containing public news or comments ....