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    <title>CESS ON IMPORT &amp; EXPORT AND ON DOMESTIC MANUFACTURE OF PAPER &amp; SALT</title>
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    <description>Cess on paper and paperboard is chargeable where production occurs in industrial undertakings with fixed asset investment above the stated threshold, at a maximum ad valorem rate of one eighth of one percent. Salt manufacture attracts per tonne cess rates differentiated by the producer&#039;s landholding category, with higher levies for manufacturers holding over the larger landholding threshold and lower levies for those within the intermediate band.</description>
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      <description>Cess on paper and paperboard is chargeable where production occurs in industrial undertakings with fixed asset investment above the stated threshold, at a maximum ad valorem rate of one eighth of one percent. Salt manufacture attracts per tonne cess rates differentiated by the producer&#039;s landholding category, with higher levies for manufacturers holding over the larger landholding threshold and lower levies for those within the intermediate band.</description>
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