Concessional excise duty for vertical shaft kiln cement limits excess duty for small-capacity manufacturers, subject to alternative exemption. Cement produced in vertical shaft kilns and certified by the State Director of Industries as within the prescribed licensed capacity is exempt from excise duty to the extent that duty exceeds a fixed per-tonne rate; the concession is subject to the capacity certification and is not available where an alternative excise exemption is availed.
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.
Concessional excise duty for vertical shaft kiln cement limits excess duty for small-capacity manufacturers, subject to alternative exemption.
Cement produced in vertical shaft kilns and certified by the State Director of Industries as within the prescribed licensed capacity is exempt from excise duty to the extent that duty exceeds a fixed per-tonne rate; the concession is subject to the capacity certification and is not available where an alternative excise exemption is availed.
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