https://www.taxtmi.com/caselaws?id=85933 The Tribunal ruled in favor of the appellants, holding that the paper cess should not be collected again on converted paper if the base paper had already been subject to cess. The Tribunal relied on a Ministry clarification stating that cess is not leviable on converted paper if the base paper was previously subject to cess. Consequently, the appellants were exempted from paying cess on their coated paper, based on the understanding that cess is payable only once on paper and its products. en-us Wed, 25 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85933 The Tribunal ruled in favor of the appellants, holding that the paper cess should not be collected again on converted paper if the base paper had already been subject to cess. The Tribunal relied on a Ministry clarification stating that cess is not leviable on converted paper if the base paper was previously subject to cess. Consequently, the appellants were exempted from paying cess on their coated paper, based on the understanding that cess is payable only once on paper and its products. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85933