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Excise Case Synopsis




A WELCOME BUDGET In the Thirteenth Schedule to the Income-tax Act, under Part B, for S. No. 19 and the entries relating thereto, the following S. No. and entries shall be substituted with effect from the 1st day of April, 2010, namely:—

S.
No.

Activity or article or thing

Excise classification

Sub-class under National Industrial Classification (NIC), 1998

(1)

(2)

(3)

(4)

"19

Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp)

4701.00

Newsprint in rolls or sheets

4801.00

Writing or printing paper for printing of educational textbooks

4802.10

Paper or paperboard, in the manufacture of which—

4802.20

(a) the principal process of lifting the pulp is done by hand; and

(b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceeds 40 inches

Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun

4802.30

Others

4802.90

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled embossed, perforated, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state.

4803.00

Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun

4804.10

Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce

4804.20

Others

4804.90

Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter.

4805.00

Grease-proof paper

4806.10

Glassine and other glazed transparent or translucent paper

4806.20

Others

4806.90

Straw Board, in the manufacture of which sun-drying process has been employed.

4807.91

Straw paper and other straw board, whether or not covered with paper other than straw paper.

4807.92

Other

4807.99

Carbon or similar copying papers

4809.10

Self-copy paper

4809.20

Others

4809.90

Paper and paperboard of a kind used for writing, printing or other graphic purposes.

4810.10

Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes.

4810.20

Other paper and paperboard

4810.90

Tarred, bituminized or asphalted paper and paperboard.

4811.10

Gummed or adhesive paper and paperboard

4811.20

—Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives).

Products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates.

4811.31

Others

4811.39

Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol.

4811.40

Other

4811.90

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

4813.00.".

Clause 81 of the Bill seeks to amend the Thirteenth Schedule of the Income-tax Act.

The said Schedule specifies the list of articles or things, Excise classification, and the States for the purposes of availing of deductions in the case of the State of Himachal Pradesh and the State of Uttranchal under section 80-IC of the said Act.

It is proposed to substitute serial number 19 under Part B of the said Thirteenth Schedule which specifies certain new articles or things and Excise classification.

This amendment will take effect from 1st April, 2010.

 









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