CE Duty on RMC (Ready Mix Concrete)

[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

Understanding Central Excise Duty on Ready Mix Concrete: Exemptions, Tariff Heading 3824.50.10, and Location-Based Tax Implications A user inquired about the Central Excise duty on Ready Mix Concrete (RMC) from 2008-09 onwards, seeking specific notification numbers and tariff headings. Responses highlighted that RMC is an excisable product under tariff heading 3824.50.10. The duty rate varied over the years, with exemptions during 2009-11. It was noted that RMC manufactured at a construction site is exempt from duty, while RMC produced off-site is taxable. The discussion also covered the implications of manufacturing location on excise and service tax liabilities, emphasizing the differences between 'Ready Mix Concrete' and 'Concrete Mix.'