Paper cess 0.125% in Central Excise

[Raja krishnan]

Dear Sir,

1. What is the meaning of paper cess @ on 0.125%

2. which type of paper manufacturing units are applicable to this cess..?

Please reply sir..

AI Summary

Clarification on 0.125% Paper Cess in Central Excise: Applicable to Paper Manufacturing Units per 1980 Notification. A query was raised regarding the paper cess of 0.125% in Central Excise, specifically its meaning and applicability to paper manufacturing units. A respondent clarified that the paper cess is levied at 1/8% as per a 1980 notification by the Department of Industrial Development. It is collected by the Department of Revenue on behalf of the Department of Industrial Production to support the development of the paper manufacturing industry. The cess applies to paper and paper board, with the account head provided for reference. Another participant expressed gratitude for the information, noting it enhanced their understanding of central excise matters.