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Customs and Central Excise duty on newsprint (including glazed newsprint)
Circular
No. 149 dated 13th September 1995
I
am directed to invite your attention to notification Nos. 133/95-Cus. and
109/95-CE, both dated 31.08.95 which amend notification Nos. 39/94-Cus. and
60/88-CE respectively, as a consequence to the change in the import policy on
newsprint, which is now under OGL.
2.
These amendments have the following effect.
3.
On the customs side the exemptions have been made product-specific.
Accordingly, newsprint of heading No. 48.01 (i.e. that which satisfies the
conditions of Note 3 in chapter 48 of the Customs Tariff) will be fully exempt
from basic and additional customs duty without any condition. Earlier, the
exemption had periodicals. This condition has now been removed Similarly, in the
case of certain paper containing atleast 70% mechanical wood pulp content, the
exemption earlier had a condition that it should be of a kind used for printing
of newspapers, books and periodicals and should fall under Chapter 48. Now, such
paper will enjoy the full exemption from basic and additional customs duty if it
fall under sub- heading No. 4802.60 without any condition.
4.
On the excise side, the earlier exemption to newsprint of heading
No. 48.01 was limited to quantities authorised by the Registrar of newspapers
for India for publication of newspaper and a certificate to this effect has
also to be produced before the excise department. The term "newspaper"
was also defined. With the issue of notification No. 109/95-CE, the
conditions for availing exemption from excise duty have been changed because
with the placement of newsprint under OGL, the Register of Newspapers no longer
issues Entitlement Certificates for import of standards newsprint (which also
served as authorisations for excise duty purposes) to newspapers registered by
him New sprint of heading No. 48.01, is now exempt if it is manufactured by a
newsprint mill registered under Schedule 1 of the newspaper Control Order, 1962
and supplied to a newspaper registered by the Registrar of Newspaper for India
under the Press and Registration of Books Act, 1867.
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