Cess on paper and salt establishes ad valorem duty for industrial producers and per tonne levies tied to producer landholding.

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's landholding category, with higher levies for manufacturers holding over the larger landholding threshold and lower levies for those within the intermediate band.

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