Cess on Paper - Central Excise - Cess

Paper Leviable under the Industries (Development and Regulation) Act, 1951 (65 of 1951). Paper and paper board all sorts (including newsprint pasteboard, strawboard, cardboard and corrugated board) but produced in an industrial undertaking having investment in fixed assets in plant and machinery exceeding Rs. 20 lakhs 1/8 per cent ad valorem Vide Ministry of Industry Order No. S.O. 862(E), dated 27.10.1980 Vide Notification No. S.O. 83(E), dated 3.2.1981