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of <h1>Cess calculation for pouch and tin packaging: per-machine rated speed and pack weight, or fixed manual rate monthly</h1> Prescribes the manner of computing the cess under section 4 by linking liability to the relevant manufacturing process, maximum rated machine speed or manual process, and the declared weight of specified goods packed in pouches, tins, or other containers, with verification or calibration by the proper officer where applicable, and applying the corresponding monthly amounts in Schedule II. Where manufacture involves machines, cess is levied per machine based on maximum rated speed (containers per minute) and corresponding pack weight at the monthly rate in Table 1, aggregated for all machines in each factory and computed separately for each factory under the same control. Where manufacture is wholly manual, cess is levied per factory at the fixed monthly rate in Table 2 regardless of capacity or pack weight, only if no assisting machine is installed. The cess is payable monthly (or part thereof), subject to prescribed abatements, including proportionate abatement for 15+ days of continuous non-operation.
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