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10
th
September, 2004
Notification No. 48/2004 - Central Excise
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, 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. 6/2002-Central Excise,
dated the 1st March, 2002, namely:-
In the said notification,-
(i) in the Table,-
(a) after S.No. 86 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
(1)(2)(3) (4)(5)(6)
"86A.48
Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a
factory, and such pulp contains not less than 75% by weight of pulp made from materials other than
bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.
12%-
14A
";
(b) after S.No. 300 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
"301.Any ChapterAll goods supplied against International Competitive Bidding.NilNil64 ";
(ii) in the Annexure, in Conditions,-
(a) after Condition No. 14, the following shall be inserted, namely:-
________________________________________________________________________
Condition No. Conditions
________________________________________________________________________
"14A (1) The exemption shall not be applicable if the factory in which the said goods are manufactured has a plant attached
thereto for making bamboo or wood pulp.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the
notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) Nos.
8/2003- Central Excise, dated the 1
st
March 2003 or 9/2003- Central Excise, dated the 1
st
March, 2003.";
________________________________________________________________________
(b) after Condition No. 63, the following shall be inserted, namely:-
________________________________________________________________________
Condition No. Conditions
________________________________________________________________________
"64 If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India."
(V. Sivasubramanian)
Deputy Secretary to the Government of India
F.No. 332/2/2004-TRU
Note .- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central
Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification
No.47/2004-Central Excise, dated the 9
th
September, 2004 [G.S.R. No. 581 (E), dated the 9
th
September, 2004].