https://www.taxtmi.com/circulars?id=6554 A cess is leviable on paper and paper boards generally and on paper products that emerge from a single integrated manufacturing process; by contrast, cess is not leviable on waxed paper produced by a converter who purchases base paper from the market and applies finishing on his premises, a position taken on the basis of legal advice. en-us Fri, 30 Mar 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6554 A cess is leviable on paper and paper boards generally and on paper products that emerge from a single integrated manufacturing process; by contrast, cess is not leviable on waxed paper produced by a converter who purchases base paper from the market and applies finishing on his premises, a position taken on the basis of legal advice. Circulars Central Excise Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6554