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<h1>Cement Cess Rules, 1993: Monthly Returns and Cess Payment Procedures for Cement Manufacturers in India.</h1> The Cement Cess Rules, 1993, established by the Central Government under the Industries (Development and Regulation) Act, 1951, outline the procedures for levying and collecting a cess on cement manufactured in India. Manufacturers must submit monthly returns detailing production and removal of cement, and remit the cess by the 15th of the following month. The collected cess is credited to the Consolidated Fund of India and may be allocated to the Development Council for purposes such as supporting research, improving productivity, environmental programs, and training in the cement industry. The Development Council is responsible for maintaining accounts and preparing budget estimates for government approval.