WHEREAS it appears that the goods falling under heading 47.07 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act), and specified against Serial No. 122 of the Table of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/ 2000-Customs, dated the 1^st March, 2000, [G.S.R. 168 (E), dated the 1^st March, 2000] published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 1^st March, 2000 and against Serial No. 139 of the Table of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/ 2001-Customs, dated the 1st March, 2001 [G.S.R. 116 (E), dated the 1^st  March, 2001] published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 1^st  March, 2001, were allowed to be imported, by virtue of the said notifications, at concessional rate of duty when imported for use in, or supply to, a unit for manufacture of paper subject to fulfilment of certain conditions specified in the Annexures to the said notifications during the period commencing on the 1^st day of March, 2000 and ending with the 22^nd day of October, 2001;

AND WHEREAS, the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty (including non-levy thereof) under the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Customs Act), the said goods falling under heading 47.07 of the First Schedule to the said Customs Tariff Act were being allowed to be imported at concessional rate of duty when imported for use in, or supply to, a unit for manufacture of paperboard also, subject to fulfilment of the said  conditions specified in the Annexures to the said notifications and that such goods were liable to a higher amount of duty than what was levied according to the said practice, during the aforesaid period;

NOW, THEREFORE, in exercise of the powers conferred by section 28A of the said Customs Act, the Central Government, hereby, directs that the duties of customs payable under the said Customs Act and the said Customs Tariff Act on the said goods falling under heading 47.07 of the First Schedule to the said Customs Tariff Act imported for use in, or supply to, a unit for manufacture of paperboard, but for the said practice, shall not be required to be paid in respect of the said goods on which the aforesaid duties of customs were not levied during the aforesaid period, in accordance with the said practice.