2013 (11) TMI 1119

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R) ORDER Per P.K. Das; Both the applications involve a common issue and hence they are taken up together for disposal. 2. The applicant is engaged in the manufacture of kraft paper. They made benefit of exemption Notification No.4/2006-CE dated 1.3.2006 under Sl. No. 91 appended to the Table thereto. According to Revenue, they have to claim nil rate of duty upto 3500 MTs as per Sl. No.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....   (1) (2) (3) (4) (5) 90   48   Paper and paperboard or articles made there from manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags 12 [Nil]   10   91 &nbs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Ministry of Finance and Company Affairs (Department of Revenue) No.8/2003-Central Excise, dated the 1st March, 2003. Explanation: For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tones shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation and therefore they have to follow the said serial number. In this context, the learned AR drew the attention of the Bench the Board's Circular No. 937/27/2010-CX dated 26.11.2010. We find that the Board's circular is related to the availment of unconditional exemption notification No. 20/2004-CE as amended. Section 5A(1A) of Central Excise Act would apply where an exemption from payment of d....