Additional Duty (CVD) Reduced to 4% from 10% on Paper Waste and Scrap

[Central Excise Notification No. 20 dated 29th April 2010]

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]