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..

[Rajagopalan Ranganathan]

Sir.

Paper cess is levied on paper and paper board @ 1/8% vide Notification S.O.862 (E) dated 27.10.1980 by the Department of Industrial Development. It is not levied by Department of Revenue. Department of Revenue collects the same on behalf of Department of Industrial Production for development of Paper Manufacturing Industries. It is leviable on paper and paper board. Account head is 00380072 [revised code 00380164].

[DR.MARIAPPAN GOVINDARAJAN]

Thanks Shri Rajagopalan since this is new to me and I have enriched in the central excise matter further.

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.