Excise duty exemption for specified cement and related materials, subject to prescribed rates and usage conditions. Notification under section 5A exempts specified Chapter 25 goods from excise duty beyond the rates set in the Table, subject to conditions. Key operative provisions: clinker is nil rated when used in manufacture of listed cement sub headings and when Chapter X movement procedure is followed for use outside the producing factory; white cement and Portland cement are subject to specified ad valorem and per tonne rates respectively; marble tiles, slabs, granite, raw feed/slurry and certain minerals have specified rates or nil exemptions tied to use conditions, input use or duty paid provenance.
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 specified cement and related materials, subject to prescribed rates and usage conditions.
Notification under section 5A exempts specified Chapter 25 goods from excise duty beyond the rates set in the Table, subject to conditions. Key operative provisions: clinker is nil rated when used in manufacture of listed cement sub headings and when Chapter X movement procedure is followed for use outside the producing factory; white cement and Portland cement are subject to specified ad valorem and per tonne rates respectively; marble tiles, slabs, granite, raw feed/slurry and certain minerals have specified rates or nil exemptions tied to use conditions, input use or duty paid provenance.
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