Paper cess 0.125% in Central Excise, Central Excise

[Raja krishnan]

Dear Sir,

1. What is the meaning of paper cess @ on 0.125%

2. which type of paper manufacturing units are applicable to this cess..?

Please reply sir..

Posts / Replies

[Rajagopalan Ranganathan]

Sir.

Paper cess is levied on paper and paper board @ 1/8% vide Notification S.O.862 (E) dated 27.10.1980 by the Department of Industrial Development. It is not levied by Department of Revenue. Department of Revenue collects the same on behalf of Department of Industrial Production for development of Paper Manufacturing Industries. It is leviable on paper and paper board. Account head is 00380072 [revised code 00380164].

[MARIAPPAN GOVINDARAJAN]

Thanks Shri Rajagopalan since this is new to me and I have enriched in the central excise matter further.