CESS ON IMPORT & EXPORT AND ON DOMESTIC MANUFACTURE OF PAPER & SALT - Central Excise - Cess

CESS ON IMPORT EXPORT AND ON DOMESTIC MANUFACTURE OF PAPER SALT Chapter of Description of Goods Maximum rate at which duty of duty of excise may be collected Effective rate 48. Paper and paper board all sorts (including newsprint pasteboard, millboard, strawboard, cardboard and corrugated board) but produced in an industrial undertaking having investment in fixed assets in plant and machinery exceeding Rs.20 lakhs 1/8 per cent ad valorem --- 25. Salt i) Salt mfrs. holding over 100 acres ii) Salt mfrs. holding between 10 acres 100 acrs. Rs.3.50 per tonne Rs.1.75 per tonne [Chemical Allied Products Export Promotion Council, Ministry of Commerce Industry, Ref. No.EPC/SKR/RH/DBK (Govt.)/1551 dt. 16.6.2004]