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    <description>A statutory cess on paper is levied under the Industries (Development and Regulation) Act, 1951 on paper and paperboard (including newsprint, pasteboard, strawboard, cardboard and corrugated board) produced in industrial undertakings with fixed assets in plant and machinery exceeding the specified investment threshold; the levy is ad valorem at the prescribed fractional rate pursuant to Ministry of Industry orders and notifications.</description>
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      <description>A statutory cess on paper is levied under the Industries (Development and Regulation) Act, 1951 on paper and paperboard (including newsprint, pasteboard, strawboard, cardboard and corrugated board) produced in industrial undertakings with fixed assets in plant and machinery exceeding the specified investment threshold; the levy is ad valorem at the prescribed fractional rate pursuant to Ministry of Industry orders and notifications.</description>
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