GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 29th April, 2010
Notification No. 20/2010-Central Excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No. 4/2006-Central Excise,
dated the 1st March, 2006 , published in the Gazette of India, Extraordinary,
vide number G.S.R. 94(E), dated the 1st March, 2006, namely:-
In the said notification,-
(I) in the Table, after S.No. 88 and the entries relating thereto, the following
shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “88A |
4707 |
Waste paper and paper scrap |
4% |
-”; |
(II) in the Annexure, for condition No. 12 and the entries relating thereto, the
following shall be substituted, namely:-
| Condition No. |
Conditions |
| “12. |
The exemption shall be applicable to units manufacturing cartons,
boxes or
cases, as the case may be, starting from the stage of
Kraft paper, corrugated
paper, corrugated sheet, corrugated
board or any one or more of these stages and
not having the
facility to manufacture Kraft paper in the same factory.”. |
[F. No. B-1/22/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal
notification number 4/2006-Central Excise, dated the 1st
March, 2006 was published in the Gazette of India, Extraordinary, vide number
G.S.R. 94(E), dated the 1st March, 2006, and last amended vide
notification No.
10/2010-Central Excise, dated the 27th February, 2010, published vide number
G.S.R. 112(E), dated the 27th February, 2010.