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Central Excise Circular No: 914/04/2010-CX (16-Feb-10) Beedi cess payable under the provisions of Section 3 of Beedi Workmen Welfare Cess Act-reg

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2. The matter has been examined in consultation with the administrative ministry. The Ministry of Labour have confirmed that the aforesaid notification is still in operation. They have informed that the rate of cess on manufactured beedis has, however, been enhanced vide Notification No. S.O.363 (E) dated 17.03.2006. Other provisions of the Act and Rules made in this regard are still applicable.

3. On examination of the aforesaid notification dated 19.12.1981 as amended by notification dated 30.03.1982, the following position emerges with regard to the leviability of cess:-

(i) If the biris are otherwise exempted from payment of Central Excise duty, they are also exempted from payment of biri cess.

(ii) If cess has been collected on unlabelled beedis, no further cess is required to be collected, if they are subsequently labelled.

(iii) For cases covered under (i) above, if the exempted beedis are subsequently labelled, cess shall be payable on labelled beedis.

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