Excise duty exemption for certain Portland cement manufacturers subject to kiln type, capacity certification, clearance and branding conditions. Exemption reduces excise liability on Portland cement under sub-heading 2502.29 by excluding duty above a fixed per tonne rate for cement made in factories using vertical shaft or rotary kilns that meet certified installed capacity and annual clearance limits; capacity certification must be by a Director of Industries level officer. The exemption excludes cement made from externally sourced clinker, cement bearing another's brand or trade name, clearances beyond specified annual thresholds, and cement covered by an alternative prior exemption. 'Brand name' or 'trade name' is defined to include marks or invented words indicating a trade connection.
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 exemption for certain Portland cement manufacturers subject to kiln type, capacity certification, clearance and branding conditions.
Exemption reduces excise liability on Portland cement under sub-heading 2502.29 by excluding duty above a fixed per tonne rate for cement made in factories using vertical shaft or rotary kilns that meet certified installed capacity and annual clearance limits; capacity certification must be by a Director of Industries level officer. The exemption excludes cement made from externally sourced clinker, cement bearing another's brand or trade name, clearances beyond specified annual thresholds, and cement covered by an alternative prior exemption. "Brand name" or "trade name" is defined to include marks or invented words indicating a trade connection.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
