Central Government specifies the classes of goods manufactured or produced in the scheduled industry of cement - F. No. 13(5)/90-Cement - S.O. 125(E) - Indian Law
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Excise duty on cement imposed as cess under Industries (Development and Regulation) Act, effective March 1993. The Central Government, under Section 9(1) of the Industries (Development and Regulation) Act, 1951, specifies that cement manufactured or produced in the scheduled industry is subject to a cess levied and collected as a duty of excise, effective 1 March 1993, with the Table identifying the class 'Cement' and prescribing a unit based cess rate of seventy five paise per metric tonne.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty on cement imposed as cess under Industries (Development and Regulation) Act, effective March 1993.
The Central Government, under Section 9(1) of the Industries (Development and Regulation) Act, 1951, specifies that cement manufactured or produced in the scheduled industry is subject to a cess levied and collected as a duty of excise, effective 1 March 1993, with the Table identifying the class "Cement" and prescribing a unit based cess rate of seventy five paise per metric tonne.
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