Excise exemption on cement production capped by effective duty rate, subject to plant capacity and certification limits. The notification exempts excise duty on cement under sub-heading 2502.29 to the extent it exceeds an effective rate per tonne for cement manufactured in specified factory types, subject to certified installed-capacity ceilings for vertical shaft and rotary kilns. Certification must be by an officer not below the rank of Director of Industries. Exclusions apply where rotary-kiln factories use externally produced clinker, where clearances exceed prescribed annual thresholds, or where manufacturers claim a different exemption; an overall annual clearance ceiling for rotary-kiln factories is also imposed.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption on cement production capped by effective duty rate, subject to plant capacity and certification limits.
The notification exempts excise duty on cement under sub-heading 2502.29 to the extent it exceeds an effective rate per tonne for cement manufactured in specified factory types, subject to certified installed-capacity ceilings for vertical shaft and rotary kilns. Certification must be by an officer not below the rank of Director of Industries. Exclusions apply where rotary-kiln factories use externally produced clinker, where clearances exceed prescribed annual thresholds, or where manufacturers claim a different exemption; an overall annual clearance ceiling for rotary-kiln factories is also imposed.
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