TaxTMI 
TaxTMI 
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..
Paper cess 0.125% in Central Excise
26 Oct 2016 
2 Replies 
7996 Views Asked by
Paper cess applied to paper and paperboard, collected by revenue on behalf of industry development department.
Paper cess is levied on paper and paperboard under Notification S.O.862(E) dated 27.10.1980 at the specified rate for development of the paper manufacturing sector. The Department of Revenue collects the cess on behalf of the beneficiary administrative department and credits receipts to the designated account head (00380072; revised 00380164). The levy applies to paper and paperboard products and is administered within central excise collection mechanisms while serving a sectoral development purpose. (AI Summary)
Paper cess is levied on paper and paperboard under Notification S.O.862(E) dated 27.10.1980 at the specified rate for development of the paper manufacturing sector. The Department of Revenue collects the cess on behalf of the beneficiary administrative department and credits receipts to the designated account head (00380072; revised 00380164). The levy applies to paper and paperboard products and is administered within central excise collection mechanisms while serving a sectoral development purpose. (AI Summary)