Mini Cement Plants Get Excise Duty Exemption; Conditions Apply Based on Capacity and Type Under Central Excises and Salt Act

The notification, dated July 25, 1991, issued by the Central Government under the Central Excises and Salt Act, 1944, exempts cement manufactured by mini cement plants from a portion of the excise duty. The exemption applies to cement falling under sub-heading No. 2502.20, with the duty rate set at Rs. 90 per tonne. The exemption is subject to conditions based on the factory's type and capacity, certified by a relevant authority. It excludes cement produced beyond specified limits and those availing another exemption under a 1986 notification. Total annual clearances for certain factories must not exceed 1,98,000 tonnes.

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