SCHEDULE II -

Schedule II: Cess Rates for Machine and Manual Processes

Schedule II outlines the monthly cess rates applicable to packaging processes that are either wholly or partly machine-based, as well as those that are entirely manual. The schedule is relevant to sections 2(o), 4(1), 5, and 6 of the governing legislation.

In Table 1, which applies to machine-based processes, the cess rates are determined based on the number of pouches, tins, or containers processed per minute and the weight of the goods in each. For instance, machines with a capacity of up to 500 units per minute have cess rates ranging from 101,000 rupees to 849,000 rupees per month, depending on the weight category (up to 2.5 grams, 2.5 to 10 grams, and above 10 grams). For machines processing over 1500 units per minute, the cess is calculated using a formula that factors in the machine's maximum rated capacity, denoted as "S".

Table 2 addresses manual processes, imposing a flat cess rate of 11 lakh rupees per month, regardless of the speed or weight of the goods.

The notes clarify that "S" refers to the maximum rated capacity of a machine. Machines with multiple tracks or lines performing additional processes are considered as one machine for cess calculation. The number of machines considered for cess computation is determined by rules set by the Central Government.