Health security cess computed by machine speed and packed weight or fixed monthly manual rates, with proportionate abatements for downtime. Section 5 requires cess computation using machine characteristics and packed weight against monthly amounts in Schedule II: for machine aided production, cess is assessed per machine by reference to maximum rated speed, corresponding packed weight and Table 1 monthly amounts and aggregated by factory; for wholly manual production, a fixed monthly amount per factory from Table 2 applies; cess is payable monthly or part thereof and may be abated, including proportionate abatement where a unit is inoperative for fifteen continuous days or more.
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Provisions expressly mentioned in the judgment/order text.
Health security cess computed by machine speed and packed weight or fixed monthly manual rates, with proportionate abatements for downtime.
Section 5 requires cess computation using machine characteristics and packed weight against monthly amounts in Schedule II: for machine aided production, cess is assessed per machine by reference to maximum rated speed, corresponding packed weight and Table 1 monthly amounts and aggregated by factory; for wholly manual production, a fixed monthly amount per factory from Table 2 applies; cess is payable monthly or part thereof and may be abated, including proportionate abatement where a unit is inoperative for fifteen continuous days or more.
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