Cess computation for manufactured goods turns on machine speed, manual production, factory-wise aggregation, and prescribed monthly abatements. Cess is computed with reference to the relevant process, machine speed or capacity, and the weight of specified goods packed in a pouch, tin or other container, together with the amount specified in Schedule II. For machine-based manufacture, the monthly cess is determined by the machine's maximum rated speed and the corresponding packed weight, aggregated for each machine and computed separately for each factory. For wholly manual manufacture, the cess is levied for each factory at the prescribed monthly amount irrespective of capacity or weight, subject to monthly payment, prescribed abatements, and proportional abatement for specified non-operation.
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Provisions expressly mentioned in the judgment/order text.
Cess computation for manufactured goods turns on machine speed, manual production, factory-wise aggregation, and prescribed monthly abatements.
Cess is computed with reference to the relevant process, machine speed or capacity, and the weight of specified goods packed in a pouch, tin or other container, together with the amount specified in Schedule II. For machine-based manufacture, the monthly cess is determined by the machine's maximum rated speed and the corresponding packed weight, aggregated for each machine and computed separately for each factory. For wholly manual manufacture, the cess is levied for each factory at the prescribed monthly amount irrespective of capacity or weight, subject to monthly payment, prescribed abatements, and proportional abatement for specified non-operation.
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