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of <h1>Monthly cess calculation for machines and manual units-rated speed, max weight, and mid-month install/removal rules clarified</h1> Prescribes that monthly cess is to be computed at the per-machine or per-manual process unit rates specified in Schedule II of the Act, with pro-rata computation for a newly registered person's first month based on days from installation/start and payment due within five days of such installation/start. Requires that, for cess computation, a machine's maximum rated speed is the maximum achievable speed as declared in FORM HSNS DEC-01 and confirmed by the proper officer, irrespective of actual operating speed. Provides that where a machine manufactures specified goods of different weights in a month, cess is computed with reference to the maximum weight manufactured. Provides that where machines are added/installed or removed/uninstalled during a month, the machine count for the month is the maximum number installed on any day during that month.
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