The undersigned in directed to enclose a copy of Notification No. 73/ 95-CE* dated 20.03.95 which restores the concessional duty of 15%vide erstwhile Notification No. 24/94- CE on paper and paperboard or articles made from atleast 50% be weight of unconventional raw materials.

2.     Notification No. 24/94/-CE was amended by Notification No. 22/95-CE dated 16.03.95 so as to specify certain additional conditions, but through in advertence it was rescinded also vide S.No.68 of Notification No. 71/95-CE dated. 16.03.95.

3.     Since the intention was only to amend notification No. 24/94-CE, Notification No. 73/95-CE has since been issued to nullify the effect of the rescinding notification. Accordingly, with effect from 20.03.95 the concessional excise duty rate of 15% has been restored to paper and paper board or articles manufactured therefrom as aforesaid, except in cases where the manufacturer avails of the general SSI Scheme under Notification No. 1/93-CE during the course of the financial year.

4.     In case assesses have cleared such paper and paperboard or articles made therefrom at 20% excise duty between 16.03.95 and 19.03.95, the following details may kindly be intimated to the undersigned latest by 10th April, 1995:

(a)      Name of the manufacturer:

(b)      Quantity of paper/ board etc. cleared from 16.3.95 to 19.3.95:

(c)      Value of quantity at (b) above:

(d)      Rate at which duty was paid:

(e)      Amount of duty paid:

(f)       Amount of demand raised, if any:

(g)      Present status of adjudication: