Excise exemption for cement limits duty liability for cement from specified small-capacity factories, subject to certification and prior exemptions. Exempts cement under sub-heading 2502.20 from excise duty to the extent it exceeds the amount calculated at the rate of Rs. 90 per tonne, where the cement is manufactured in factories meeting the Table's descriptions and certified capacity limits; certification must be by the State Director of Industries or the Development Commissioner for Cement, and the exemption does not apply where the manufacturer avails the exemption under Notification No. 175/86-C.E.
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Excise exemption for cement limits duty liability for cement from specified small-capacity factories, subject to certification and prior exemptions.
Exempts cement under sub-heading 2502.20 from excise duty to the extent it exceeds the amount calculated at the rate of Rs. 90 per tonne, where the cement is manufactured in factories meeting the Table's descriptions and certified capacity limits; certification must be by the State Director of Industries or the Development Commissioner for Cement, and the exemption does not apply where the manufacturer avails the exemption under Notification No. 175/86-C.E.
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