Notification No. 60/1988-CE Dated 01-03-1988

Exemption relating to newsprint if authorised by the Registrar of Newspapers for India.- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts newsprint falling under heading No. 48.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon leviable thereon which is specified in the said Schedule :
 

Provided that the exemption under this notification shall be admissible only on such quantities of the said newsprint as may be authorised by the Registrar of Newspapers for India for the publication of newspaper.
 

Explanation. - For the purposes of this notification “newspaper” means any periodical work, containing public news or comments on public news, which is printed at regular intervals of not more than one month and the printer and publisher of which have, before the District Magistrate, Presidency Magistrate or Sub-Divisional Magistrate concerned, made and subscribed to a declaration under the Press and Registration of Books Act, 1867 (25 of 1867).
 

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