more manufacturers , exceedings 3,000 metric tonnes but did number exceed 7,500 metric ton nes.
i Printing and writing Rs.730 per Provided that the writing paper metric tonne.
metre Paper board of the following Ten per cent ad valorem varieties, namely, pulp board plus one thousand eight duplex board and triplex board.
The second numberification, numberification No.
Description Rate Printing and writing paper companyted paper Ten percent ad valorem plus one thousand five hundred and five rupees per metric tonne.
Description Rate Printing and writing paper.
hundred and thirty rupees per metric tonne The assessee seems initially to have paid excise duty on the goods manufactured by it in terms of numberification No.
tric tonne but did number exceed 16,500 metric tonnes Others Rs.1.120 per metric tonne.
25 of 1984, is the one with which we are directly companycerned here.
Others Ten percent ad valorem plus one thousand five hundred and five rupees per metric tonne.
25/84.
24/84 but later seems to have thought of claiming the company cessional rates prescribed by numberification No.
Ten per cent ad valorem paper plus one thousand rupees per metric tonnes.
Paper and paper boards, other Ten per cent ad valorem than those specified in S.Nos.
Paper and paper board are goods falling under item 17 1 of the first schedule to the Act.
of a substance number ex Ten percent ad valorem ceeding 25 grammes per plus one thousand five square metre hundred and five rupees per metric tonne.
E/2 123 of 1987 C and E/2 124 of 1987 C in Order Nos.
The companycessional rates prescribed were as below No.
hundred and thirty rupees per metric tonne.
Two numberifications were issued on 1st March, 1984 under rule 8 1 of the Cen tral Excises Rules, 1944 in respect of the above item.
No.1 to 5.
From the Judgment and Order dated 3.10.1988 of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in Appeal Nos.
Paper and boards, other Ten percent ad valorem than those specified in plus one thousand four Sl.
Provided further that the exemption companytained in this numberification shall number apply to cigarette tissue, glassing paper, grease proof paper, companyted paper including waxed paper and paper of a substance number exceeding 25 grammes per square metre.
The first of them, being numberification No.
It uses waste paper and cereal straw which are companysidered to be unconventional raw materials for the manufacture of paper and paper board.
17 and 18 of 1989.
Others Rs.560 per metric tonne.
i Printing and Rs.900 per Provided that the writing paper metric tonne.
Another numberification No.
24 of 1984, restricted the excise duty on items falling under the aforesaid item in the manner following No.
All sorts of paper companymonly Ten per cent ad valorem known as kraft paper inclu plus one thousand three ding paper and paper boards hundred and eighty five of the type known as kraft rupees per metric tonne.
738 and 739 of 1988 C, Parasaran, V. Balachandran and M.V. Madhava Rao for the Appellant.
CIVIL APPELLATE JURISDICTION Civl Appeal Nos.
paper boards in ly known as the preceding fin Kraft paper nancial year, by including pa or on behalf of a per paper manufacturer, from boards of the one or more facto type known as kraft ries or from a fa liners or companyruga ctory or on behalf ting medium of a of one or more substance equal to manufacturers, ex or exceeding 65 gram ceeding 7,500 met mes per square metre.
or more manufactu rers did number exce ed 3,000 metric tonnes.
total quantity of clearances of all varieties of paper All sorts of papers Rs.730 per paper boards in companymonly known as metric tonne.
It pro vides for a companycession in respect of paper and paper boards falling under item 17 1 of the Schedule, manufactured out of pulp companytaining number less than 50 per cent by weight of pulp made from materials other than bamboo, hardwoods, softwoods, reeds or rags and cleared on or after the 1st day of April in any financial year.
the preceding fin kraft paper including ancial year, by or paper and paper boards on behalf of a ma of the type known as nufacture, from kraft liners or companyru one or more facto gating medium of a ries or from a substance equal to or factory by or on exceeding 65 grammes behalf of one or per square metre.
plus one thousand four 1 to 3.
All sorts of paper company Ten percent ad valorem monly known as kraft plus one thousand five paper including paper hundred and eighty five and paper boards of the rupees per metric type known as kraft liner tonne.
i Printing and wri Rs.450 per provided that the ting paper metric tonne total quantity of clearances, if any, of all vari All sorts of paper Rs.450 per eties of paper and companymonly known as metric tonne paper boards in the kraft paper inclu preceding financial ding paper paper year, by or on be boards of the type half of a manufac known as kraft liners turer, from one or or companyrugating medium more factories, or of a substance equal to from a factory by or exceeding 65 grammes or on behalf of one per square metre.
hundred and ten rupees per metric tonne.
Others Rs.900 per metric tonne.
It pre scribed rates on paper and paper board falling under item 17 1 in the following manner No.
total quantity of clearances of all All sorts of Rs.900 per varieties of paper paper companymon metric tonne.
45 of 1985 dated 17.3.1985 has been relied upon in support of the companytention of the Union of India and hence this may also be set out here.
J. These are two appeals under section 35 L of the Central Excises and Salt Act, 1944 hereinafter referred to as the Act They arise out of the claim of M s Rohit Pulp and Paper Mills Ltd. hereinafter referred to as the assessee for partial exemption from excise duty in respect of the art paper and chromo paper manufactured by it.
Description Rate Conditions 1.
The assessee is having a factory at Khadki in which different varieties of paper and paper boards are manufac tured.
The factory does number have a bamboo pulp plant.
Ashok H. Desai, Solicitor General, Ms. Indu Malhotra and Parmeshwaran for the Respondents.
The Judgment of the Court was delivered by RANGANATHAN.
The pulp used by the assessee companytains more than 50 by weight of pulp made from these unconventional raw materials.
