NTF. NO. 32/2005-CE(N.T.), DT. 22/08/2005
- Document type
- Notification
- Reference no.
- GG
- Dated
- Category
- Non-Tariff
CBEC grants 11C benefits to 'newsprint in reels' (Chapter 48)
CBEC grants 11C benefits to 'newsprint in reels' (Chapter 48)
2. Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the duty of excise leviable under the said Act on such Newsprint, in reels, but for the said practice, shall not be required to be paid in respect of such Newsprint, in reels on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice :
Provided that the benefit under this notification shall not be admissible unless-
(i) the Newsprint, in reels was covered by the definition of Newsprint as defined in the Notes to Chapter 48 of the Central Excise Tariff Act, 1985 (5 of 1986) read with notification(s) issued thereunder, and
(ii) the conditions laid down by notifications, issued from time to time under sub-section (1) of Section 5A of the said Act or sub-rule (1) of rule 8 of the Central Excise Rules, 1944, for clearance of Newsprint falling under heading No. 48.01 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) without payment of duty of excise, had been fulfilled.
F.No.61/8/2004-CX.4
Sd/-
(Abhaikumar Srivastav)
Dy. Secy.