Excise exemption scope for cement changed by removing kiln-specific limitation and expanding the certifying authority. The Central Government amends Notification No. 23/89-Central Excises by omitting the words 'using vertical shaft kiln' from its opening paragraph and by inserting, after 'Director of Industries in the State Government', the words 'or the Development Commissioner for Cement in the Government of India, Ministry of Industry', exercising powers under section 5A of the Central Excises and Salt Act, 1944 in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption scope for cement changed by removing kiln-specific limitation and expanding the certifying authority.
The Central Government amends Notification No. 23/89-Central Excises by omitting the words "using vertical shaft kiln" from its opening paragraph and by inserting, after "Director of Industries in the State Government", the words "or the Development Commissioner for Cement in the Government of India, Ministry of Industry", exercising powers under section 5A of the Central Excises and Salt Act, 1944 in the public interest.
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