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of <h1>Government Issues Notification Exempting Certain Cement Factories from Part of Excise Duty; Conditions Apply Under Central Excises Act</h1> The Central Government has issued Notification No. 154/90-C.E. dated November 1, 1990, under the Central Excises and Salt Act, 1944, superseding Notification No. 23/89-C.E. This notification exempts cement manufactured in specified factories from a portion of excise duty exceeding Rs. 90 per tonne. The exemption applies based on factory type and capacity, with conditions for vertical shaft kiln and rotary kiln operations, and requires certification by relevant authorities. The exemption does not apply if the manufacturer benefits from a previous exemption under Notification No. 175/86-Central Excises.
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