Effective duty cap on cement from mini plants limited to specified lower rate where capacity criteria met. Exemption reduces excise duty on cement from specified mini cement plants to an effective lower rate per tonne when factories meet kiln-type and licensing-based capacity limits certified by a Director of Industries or the Development Commissioner for Cement; exclusions apply for production above a defined threshold and where another central exemption is claimed, and annual clearances for certain categories are capped.
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.
Effective duty cap on cement from mini plants limited to specified lower rate where capacity criteria met.
Exemption reduces excise duty on cement from specified mini cement plants to an effective lower rate per tonne when factories meet kiln-type and licensing-based capacity limits certified by a Director of Industries or the Development Commissioner for Cement; exclusions apply for production above a defined threshold and where another central exemption is claimed, and annual clearances for certain categories are capped.
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 
