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

Taxability of Ready Mix Concrete: excisable when manufactured offsite, with excise treatment and Cenvat conditions thereafter.
RMC manufactured off site is an excisable good classifiable under Chapter 38 and liable to excise; concrete mixed and used at the construction site is non excisable and exempt. Post 2010 budget changes explicitly placed RMC within the excise net with distinct concessional and normal rates and altered Cenvat entitlement; liability allocation in manufacture/job work depends on compliance with excise/Cenvat challan and return procedures, which determine whether duty falls on the job worker or the principal manufacturer and affect downstream exemptions for intermediate consumption.