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of <h1>Exemption of Asbestos Products with Over 25% Fly Ash from Excise Duty; Standardized Record-Keeping Required per Notification No. 60/91-C.E.</h1> The circular addresses the exemption of asbestos products containing more than 25% fly ash by weight from excise duty, as outlined in Notification No. 60/91-C.E. and its amendment. Difficulties in verifying the fly ash content in finished products, such as asbestos cement and corrugated sheets, have been reported. To address this, the Collector of Central Excise in Bombay-III suggested maintaining a shift register to document daily operations and ascertain the fly ash percentage. A standardized proforma is provided for consistent record-keeping across all field formations.
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