Health security cess rates set monthly on packaging machines by capacity and product weight, with a fixed manual-process rate. Schedule II sets monthly cess rates for packing: Table 1 prescribes tiered per-machine cess based on maximum rated speed and weight per pouch/tin/container, with formulas using S (maximum rated capacity) for machines above 1500 units/minute; Table 2 prescribes a flat monthly cess for wholly manual processes. The Schedule defines S, treats multiple tracks/lines (with supplementary shaping/moulding) as aggregated machines for computation, and mandates machine-count determination under prescribed rules.
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Health security cess rates set monthly on packaging machines by capacity and product weight, with a fixed manual-process rate.
Schedule II sets monthly cess rates for packing: Table 1 prescribes tiered per-machine cess based on maximum rated speed and weight per pouch/tin/container, with formulas using S (maximum rated capacity) for machines above 1500 units/minute; Table 2 prescribes a flat monthly cess for wholly manual processes. The Schedule defines S, treats multiple tracks/lines (with supplementary shaping/moulding) as aggregated machines for computation, and mandates machine-count determination under prescribed rules.
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