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Central Excise - Paper - Exemption - Paper made out of pulp from rags entitled for concessional rate: Supreme Court


unconventional raw material

Imported waste paper is an unconventional raw material for paper- If so why imported pulp is considered as conventional raw material- Higher rate for paper made out of conventional raw material is to protect the forest of India. If the exporting country permits export of pulp from conventional raw material, it is an unconventional raw material for Indian paper Industry.

Jayaprakash Gopinathan 22/07/2015

 

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