Levy of cess on waxed paper manufactured from base paper purchased from the market - Draft Audit Para No. 122/85-86 - regarding

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..... of India Central Board of Excise & Customs New Delhi Subject : Levy of cess on waxed paper manufactured from base paper purchased from the market. Enclose find a copy of Ministry of Industry (Department of Industrial Development) letter No. 20(2)/85 - Paper dated 29-1-1990 on the subject for information and necessary action at your end. Copy of letter No. 20(2)/85 Paper dated 29-1-1990 from .....

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..... corrugated boards). As regards applicability of cess on paper products, Department of Industrial Development is of the view that cess is leviable only on base paper. If, however, paper products like waxed paper, coated paper etc. are produced as a result of single integrated manufacturing process, cess becomes leviable on the product. 2. Further, cess is not leviable on waxed paper, manufactured .....

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