Notification No. 15/2001-Central Excise; dated: 16.03.2001

In the said notification, in the Table, against Sl.No. 1, column(2),in the second proviso, in clause (b), for the words “and rubberised coir mattresses; cartons, boxes, containers and cases of corrugated paper or paperboard; corrugated paper or paperboard or converted types of paper or paperboard intended for manufacture cartons, boxes, containers and cases of corrugated paper or paperboard” shall be substituted .

In the said notification,-

(i) in the Table, against sl.No.1, in column(2), in the second proviso, for the word, figure and letter “paragraph 4A”,  the word, figure and letter “paragraph 4A and the aggregate value of clearances of cartons, boxes, containers and cases of corrugated paper or paperboard; corrugated paper or paperboard or converted types of paper or paperboard intended for manufacture cartons, boxes, containers and cases of corrugated paper or paperboard , that can be cleared at the concessional rate of sixty percent of normal duty; shall be determined in accordance with the transitional provisions contained in paragraph 4B” shall be submitted;

(ii) after paragraph 4A the following paragraph should be inserted, namely:-

“4B. The following transitional provisions shall apply for the period from 1st March, 2001 to31st March 2001, both days inclusive, in respect of manufacturers of  cartons, boxes, containers and cases of corrugated paper or paperboard; corrugated paper or paperboard or converted types of paper or paperboard intended for manufacture cartons, boxes, containers and cases of corrugated paper or paperboard ,against sl.No.1, in column(2):-

(1) Notwithstanding anything contained in paragraph 1, the aggregate value of clearances of cartons, boxes, containers and cases of corrugated paper or paperboard; corrugated paper or paperboard or converted types of paper or paperboard intended for manufacture cartons, boxes, containers and cases of corrugated paper or paperboard ,or any one or more of such goods against Sl.No.1, in column(2), that shall be allowed  to be cleared at the concessional rate of sixty percent of normal duty; shall be determined in accordance with with clauses (2) and (3) below.

(2) a manufacturer is only entitled to make clearances for home consumption, of an aggregate value not exceeding rupees ten lakhs, at the concessional rate of sixty percent  of normal duty.

(3) for the purposes of these transitional provisions, the aggregate value of clearances shall mean the aggregate value of clearances of  cartons, boxes, containers and cases of corrugated paper or paperboard; corrugated paper or paperboard or converted types of paper or paperboard intended for manufacture cartons, boxes, containers and cases of corrugated paper or paperboard ,or any one or more of such goods against Sl.No.1, in column(2), determined in accordance with the provisions of paragraph 3 above.”.