ready-mix concrate

[tasvir sharma]

rate of excise duty on 'RMC' and condition of cenvat credit.

Thanks 

Tasvir Sharma

[YAGAY andSUN]

Duty will be 6% and Ed Cess 2% and SHE Cess 1%

[NEERAJ KUMAR, RANCHI]

Yes, above rate is correct and without cenvat it is 2 % plus cess.

[tasvir sharma]

Dear All,

 

Thanks

 

Taasvir Sharma

 

[Dilip Darji]

Dear Sir.

The Tariff rate for Ready Mix Concrete (RMC) under Chapter Headinf 38245010 is 6 % .

However, the goods is liable to Central Excise duty only @ 2 % as per Sr. No.46 of noti.No.1/2011-Ce dt.01/03/2011, as amended vide Noti.No.16/2012-Ce dt.17/03/2012.

Regards.

DILIP DARJI.

[Mahir S]

(i) Yes, i also agree with the clarifications submitted by Dilipji.

(ii) Further, as per Notification no. 12/2012 CE dated 16.03.2012, Serial No. 144, in respect of chapter 38, the excise duty is NIL

 in following case :

144.

38

Concrete mix manufactured at the site of construction for use in construction work at such site

Nil

-

[Rajesh Sharma]

I want to know from 2008-09 onwards the rate of Central Excise duty on RMC (Ready Mix Concrete) with notification number alongwith tarrif heading. Currently the heading is 382450. As in 2008-09 the rate of duty  was changed twice. And then may be RMC was exempted from 2009-11. I request you to give all the details from 2008-09 onwards alongwith CE notification number.

With regards.

AI Summary

Excise duty on Ready Mix Concrete clarified: applied rates follow notifications; site-manufactured mix may be exempted. Notifications reduce the applicable central excise levy on Ready Mix Concrete below the basic tariff rate while education and secondary cesses may remain applicable; site-manufactured concrete used at the construction site is exempt from central excise. The applied duty and cenvat credit position for RMC therefore depends on tariff classification and successive excise notifications rather than the basic tariff alone.