TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Excise Duty on Ready Mix Concrete Reduced to 8%; Concrete Mix at Sites Remains Exempt per 1997 Notification.</h1> Ready Mix Concrete (RMC) is classified under sub-heading 3824.20 of the Central Excise Tariff Act, 1985, and is subject to excise duty, which was reduced from 13% to 8% as of October 21, 1997. In contrast, 'Concrete Mix' manufactured at construction sites is exempt from duty per Notification No. 4/97-CE dated March 1, 1997. The distinction lies in RMC being produced at a plant and transported to construction sites, whereas Concrete Mix is made and used directly at the site. Pending disputes should be resolved according to these guidelines.
TaxTMI 
TaxTMI 
