Notification No. 23/1998-CE,
dated 1/8/1998Online GST Certification Course by TaxGuru & MSME- Click here to Join
In exercise of the powers conferred by note 3 to chapter 48 of the Schedule of the Central Excise Tariff Act, 1985 (5 of 1986), the Central Government, hereby defines “Newsprint” for the purpose of the said chapter 48, as a paper of a kind, –
(a) intended for the printing of newspapers; and
(b) manufactured by a manufacturer of newsprint specified under Schedule 1 of the Newsprint Control Order, 1962, and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers of India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).