Development Council for Pulp Paper & Allied Industries
Development Council for Pulp Paper & Allied Industries Development Council for Pulp Paper & Allied Industries
Development Council for Pulp Paper & Allied Industries Development Council for Pulp Paper & Allied Industries
Development Council for Pulp Paper & Allied IndustriesDevelopment Council for Pulp Paper & Allied Industries
Development Council for Pulp Paper & Allied IndustriesPaper & Paper Board CESS Rules News Bulletin
Development Council for Pulp Paper & Allied Industries

Ministry Of Industry
(Department of Industrial Develipment)

New Delhi, the 16th February, 1981

G.S.R. 66 (E). - Whereas the draft of the Pulp, Paper, Paper Board, and the Newsprint Manufacturer Cess Rules, 1980 was published in the Gazette of India Extraordinary, Part II Section 3 - Sub-section ( i ), dated the 27th October 1980 with the notification of the Government of India in the Ministry of Industry (Department of Industrial Development). No. G.S.R. 609 (E) dated the 27th October 1980 as required by sub - section (I) of section 30 of the Industries (Development and Regulation) Act, 1951 (65 of 1951) for inviting objections and suggestions from all persons likely to be affected thereby within sixty days from the date on which the Gazette containing the said notification was made available to the public.

And whereas the said Gazette was made available to the public on the 13th November 1980.

And whereas the objections and suggestions received from the public on the said draft have been considered by the Central Government.

Now therefore, in exercise of the powers conferred by section 30 of the said Act, the Central Government hereby makes the following rules, namely :

1.) Short title - These rules may be called the Paper and Paper Board Cess Rules 1981.

2.) Definitions - In these rules, unless the context otherwise requires :

(A) "Act" means the Industries ( Development and Regulation ) Act 1951 ( 65 of 1951 ).

(B) "Cess" means the cess levied and collected under sub - section (1) of section 9 of the Act.

(C) "Collector" means the Collector of Central Excise, Assistant Collector of Central Excise and Superintendent of Central Excise.

(D) "Development Council" means the Development Council for Paper, Pulp and Allied Industries, established under section 6 of the Act.

(E) "Paper and paper board" means paper and paper board, all sorts (including newsprint, pasteboard, mill board, strawboard, cardboard and corrugated board ).

(F) "scheduled industry" means the scheduled industry falling under the heading '24 paper and Pulp including Paper Products' in the First Schedule to the Act.

(G) Words and expressions used herein and not defined but defined in the 'Central Excise and Salt Act, 1944 (I of 1944) or the rules made thereunder, have the meaning respectively assigned to them in that Act or those rules.

3.) Application of Central Excise and Salt Act and the rules made thereunder - Save as otherwise provided in these rules, the provisions of the Central Excise and Salt Act, 1944 ( I of 1944) and the rules made thereunder including those relating to refund of duty, shall , so far as may be, apply in relation to the levy and collection of the duty of excise on paper and paper board under that Act and the rules made thereunder.

4.) No Refund of cess on account of Exports - No refunds of cess shall be allowed on the paper and paper board exported from India.

5.) Submission of returns -

(A) Every manufacturer shall submit to the Collector and to the Development Council on or before the 10th of every month a return in the Form specified in the Annexure to these rules relating to all stocks of items of paper and paper board manufactured in, and removed from, his factory during, the previous month.

(B) If any manufacturers fails to furnish the said return within the date specified in sub - rule ( 1 ) or furnishes a return which the Collector or the Development Council has reason to believe is incorrect or defective, the Collector or the Development Council mat serve notice on the manufacturer calling upon him to produce all or any of his accounts relating to the paper and paper board produced by him.

6.) Proceeds of the Cess - The proceeds of the cess shall first be credited to the Consolidated Fund of India under the head 038 - Union Excise Duties - Cess on Commodities - Paper and the Central Government may after due appropriation made by Parliament by law in this behalf, hand over to the Development Council such sums as it may consider necessary.

7.) Opening of Accounts - The amount received by the Development Council under rule 6 shall br kept in an account with the State Bank of India.

8.)Accounts of the Development Council -

(A) The Development Council shall maintain process accounts relating to the amount received by it under rule 6.

(B) The audited statement of accounts for every financial year, together with the auditor's report thereon, shall be submitted to the Central Government.

9.) Budget Estimates of the Development Council -

(A) The Development Council shall in each year prepare a budget for the ensuing financial year and submit the same for sanction in the Central Government on or before such date as may be specified by the Central Government.

(B) No expenditure shall be included until the budget is sanctioned by the Central Government.

(C) The budget shall be prepared in accordance with such instructions as may be issued from time to time by the Central Government.

10.) Purpose for which the Proceeds of the Cess shall be utilized - in addition to the purpose specified under clauses ( a ), ( b ) and ( c ) of sub-section ( 4 ) of section 9 of the Act, the proceeds of the cess collected under the said section may, with the approval of Central Government, also be utilized for the following purposes, namely -

(A) To build up and develop the Central Pulp and Paper Research Institute.

(B) To undertake research in the field of the papers, paper board and newsprint industry.

(C) To assist related research and development activities in other agencies such as Forest Research Institute, research laboratories with specific purpose of promoting multi-disciplinary coordinated research projects.

(D) Recommending targets for production, coordinating production programmes and reviewing progress from time to time.

(e) Suggesting norms of efficiency with a view to eliminating waste, obtaining maximum production, improving quality and reducing costs.

(F) Recommending measures for securing the fuller utilization of the installed capacity and for improving the working of the scheduled industry, particularly of the less efficient units.

(G) Promoting arrangements for better marketing and helping in the devising of a system of distribution and sale of the produce of the scheduled industry which would be satisfactory to the consumer.

(H) Pomoting standardization of products.

(I) Conssisting in the distribution of controlled materials and promoting arrangements for obtaining materials for the scheduled industry.

(J) Promoting or undertaking inquiry as to materials and equipment and as to methods of production, management and labour utilisation, including the discovery and development of new materials, equipment and methods and of improvement in those already in use, the assessment in those already in use, the assessment of the advantage of different alternatives and the conduct of experimental establishments and tests on a commercial scale.

(K) Romoting the training of persons engaged or proposing engagement in the scheduled industry and their education in technical or artistic subjects relevant thereto.

(L) Promoting or undertaking scientific and industrial research, research into matters affecting industrial psychology and research into matters relating to production and to consumption or use of goods and services supplied by the scheduled industry.

(M) Promoting improvements and standardisation on accounting and costing methods and practice;

(N) Promoting or undertaking the collection and formulation of statistics.

(O) Promoting the adoption of measures for increasing the productivity of labour, including measures for securing safer and better working condition and the provision and improvement of amenities and incentives for workers

(P) Advising on any matters relating to the scheduled industry ( other than remuneration and conditions of employment ) as to which the Central Government may request the Development Council to advise and undertaking inquiries for the purpose of enabling the Development Council so to advise.

(Q) Undertaking arrangements for making available to the scheduled industry information obtained and for advising on matters with which the Development Council is concerned in the exercise of any of its functions.

(R) Fraying such minimum administrative expenses as may be involved in the discharge of its functions including travelling allowance for the Members of Development Council.

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