Circular No. 109/20/95- Central Excise
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit, New Delhi
Subject: Central Excise – Notification No. 73/95-CE dated 20th March, 1995 reg.
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No. 22/95-CE dated 16.03.95 so as to specify certain additional conditions, but through inadvertance it was rescinded also vide S.No.68 of Notification No. 71/95-CE dated. 16.03.95.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 assessees 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
