https://www.taxtmi.com/caselaws?id=94065 For cess on paper and paper board under the Paper and Paper Board Cess Rules, 1981, the valuation machinery under section 4 of the Central Excises and Salt Act, 1944 applies to levy and collection. The valuation definition in the Explanation to section 9(1) of the Industries (Development and Regulation) Act, 1951 governs only the ceiling on cess, not the actual computation under the cess rules. Because Rule 3 adopts excise valuation principles, cess is computed on the section 4 assessable value and not on a value increased by adding excise duty. en-us Sat, 09 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94065 For cess on paper and paper board under the Paper and Paper Board Cess Rules, 1981, the valuation machinery under section 4 of the Central Excises and Salt Act, 1944 applies to levy and collection. The valuation definition in the Explanation to section 9(1) of the Industries (Development and Regulation) Act, 1951 governs only the ceiling on cess, not the actual computation under the cess rules. Because Rule 3 adopts excise valuation principles, cess is computed on the section 4 assessable value and not on a value increased by adding excise duty. Case-Laws Central Excise Sat, 09 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94065