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of <h1>New Cess on Paper Products: 1/8% Ad Valorem for Industries with Over Rs. 20 Lakh Investment in Machinery.</h1> A cess is imposed on various types of paper and paperboard, including newsprint, pasteboard, strawboard, cardboard, and corrugated board, under the Industries (Development and Regulation) Act, 1951. This cess applies to industrial undertakings with investments in fixed assets, specifically plant and machinery, exceeding Rs. 20 lakhs. The rate of the cess is set at 1/8 percent ad valorem. This imposition is detailed in the Ministry of Industry Order No. S.O. 862(E) dated October 27, 1980, and Notification No. S.O. 83(E) dated February 3, 1981.
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