SUB-HEADING NOTES


1. For the purposes of sub-headings 4804 11 and 4804 19, “Kraft-liner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fiber content consists of wood fibers obtained by the chemical sulphate
or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

TABLE

Weight g/m2	Minimum Mullen bursting strength (kPa)
115	393
125	417
200	637
300	824
400	961

2. For the purposes of sub-headings 4804 21 and 4804 29, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fiber content consists of fibers obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) having a Mullen burst index of not less than 3.7 kpa. m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction;
(b) having minimum for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight :

TABLE

Weight g/m2	Minimum tear mN	Minimum tensile kN/m
	Machine direction	Machine direction plus  cross direction	Cross direction	Machine direction plus  cross direction
60	700	1,510	1.9	6
70	830	1,790	2.3	7.2
80	965	2,070	2.8	8.3
100	1,230	2,635	3.7	10.6
115	1,425	3,060	4.4	12.3

3. For the purposes of sub-heading 4805 11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fiber content consists of unbleached hardwood fibers obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 230C.

4. Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/ m2 at 50% relative humidity, at 230 C.

5. Sub-headings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa. m2/g.

6. For the purposes of sub-heading 4805 30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fiber content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa. m2/g.

7. For the purposes of sub-heading 4810 22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fiber content consists of wood fibers obtained by a mechanical process.

8. Sub-heading 4802 10 applies only to writing or printing paper, manufactured from pulp, and supplied directly from the factory of its manufacture against a purchase order,—

(a) placed upon the manufacturer by a State Textbook Publication Corporation or Board, or in the case of States which do not have a State Textbook Publication Corporation or Board, by an officer not below the rank of a Deputy Secretary in the State Government concerned, or by the National Council for Educational Research and Training; and

(b) in which the said Corporation or Board or the said officer of the State Government concerned or the said Council, as the case may be, declares that the said paper shall be used for the printing of educational textbooks.

9. For the purposes of sub-heading 4802 20, the establishment manufacturing the paper and paperboard, shall furnish a certificate, to an officer not below the rank of an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), to the effect that such paper or paperboard is commercially recognised as hand-made paper or hand-made paperboard.

10. For the purposes of sub-heading 4802 20 the managing director or an officer of equivalent rank, in the Horticultural Produce Marketing or Processing Corporation of the State Government shall specify the quantity of kraft paper of kraft paperboard intended for the manufacture of cartons for packing horticultural produce, and the manufacturer of cartons shall—

(a) follow the procedure under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; and

(b) furnish, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the managing director of the said Corporation to the effect that the cartons manufactured by using the aforesaid quantity of kraft paper or paperboard, have been used for the packing of horticultural produce.

EXEMPTION NOTIFICATIONS

Definition of 'Newsprint' for the purpose of Ch. 48:

In exercise of the powers conferred by Note 3 to Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Central Government, hereby defines 'newsprint', for the purposes of the said Chapter 48, as paper of a kind, -

(a) intended for the printing of newspapers; and
(b) manufactured by a manufacturer of newsprint specified under Schedule of the Newsprint Control Order, 2004, and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).

[Notifn. No. 23/98-CE dt.1.8.1998 as amended by Notifn No. 5/99, 53/04].

Exemption to paper and paperboard manufactured by Ashok
Paper Mills (Bihar Unit) from 50% excise duty for ten years :

WHEREAS the Supreme Court of India has approved a scheme for rehabilitation of Ashok Paper Mills (Bihar Unit) situated in Darbangha in the State of Bihar and as per the scheme Ashok Paper Mills (Bihar Unit) is to be taken over by M/s. Nouveau Capital and Finance Ltd.;

AND WHEREAS according to the scheme approved by the Supreme
Court, the matter regarding granting of exemption of fifty per cent of the duty of excise for a period of ten years to be recommended by the Ministry of Industry to the Ministry of Finance;

AND WHEREAS the Ministry of Industry (Department of Industrial
Policy and Promotion) have recommended granting of exemption from fifty

per cent of the duty of excise leviable on the paper and paperboard manufactured by Ashok Paper Mills (Bihar Unit) for a period of ten years;

Now, therefore, 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 exempts paper and paperboard, falling under Chapter 48 of the First Schedule to the Central Excised Tariff Act, 1986 (5 of 1986), manufactured by Ashok Paper Mills (Bihar Unit) located at Darbangha in the State of Bihar from so much of duty of excise leviable thereon under section 3 of the Central Excise Act which is in excess of the amount calculated at the rate of fifty per cent of the rate of duty leviable on the said paper and paperboard under the said first Schedule read with any other notification for the time being in force;

Provided that nothing contained in any notification providing ex- emption from the whole or part of the duty of excise based on the value of clearance made in a financial year shall be applicable to the paper and paperboard manufactured by the said Ashok Paper Mills till this notification remains in force.

2. The exemption contained in this notification shall be in force for a period not exceeding ten year from the date of commencement of production in the said unit.

[Ntfn. No. 34/99-CE dt.21.7.1999]

Partial exemption to paper & paperboard manufactured by Nagaon
Paper Mill or Cachar Paper Mill of Hindustan Paper Corporation:
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 exempts paper and paper board falling under Chapter 48 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and manufactured by Nagaon Paper Mill or Cachar Paper Mill of Hindustan Paper Corporation, from so much of duties of excise set forth thereon in the said First Schedule of the Central Excise Tariff Act, as is in excess of the amount calculated at fifty per cent. of the duties of excise leviable thereon under section 3 of the said Central Excise Act subject to any other notification, issued under sub-section
(1) of section 5A of the said Central Excise Act, and is for the time being in force.

2. This notification shall remain in force from the 1st day of January, 2005 to the 31st day of December, 2005 (both days inclusive).

[Ntfn. No. 57/04-CE dt.31.12.2004]