SSI exemption to Ready Mix Concrete

[Ramesh Patel]

We are mfg of cement concrete products and Ready Mix Concrete. at present we are availing basic exemption. Since RMC comes under concessional rate of duty, whether we are liable to pay duty on RMC without availing basic exemption.

AI Summary

Exemption for ready mix concrete ends after threshold, then concessional duty applies with different rates depending on CENVAT.
Ready mix concrete is covered by a notification exempting clearances for home consumption up to a specified turnover threshold; only after exceeding that threshold do duty obligations arise, with concessional rates applicable differently depending on whether CENVAT credit is availed or disallowed.