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<h1>Cement Packaging Weight Variance Allowed Up to 1% for Excise Duty; Resolve Pending Disputes Per 1977 Rules.</h1> The circular addresses the issue of permissible error in the net weight of cement packages. Following representations from the trade and industry, it was noted that cement bags, typically filled using automatic machines, may slightly vary from the standard 50 kg due to machine and product inconsistencies. The Standard of Weights and Measures (Packaged Commodity) Rules, 1977, allows a 1% variation in weight. Consequently, this 1% tolerance is now applicable for the purpose of central excise duty calculations. Any pending disputes should be resolved based on this rule, and relevant parties have been informed accordingly.