Excise exemption for limestone and raw feed used in cement manufacturing prevents retroactive duty payment for prior non levy practice. The Central Government directs that excise duty shall not be required to be paid on limestone and mixtures described as 'raw feed' and 'slurry' that were not levied during the identified past period because of an established non levy practice, where such materials fall within the relevant tariff classification and are used within the factory for manufacture of cement clinkers and cement.
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.
Excise exemption for limestone and raw feed used in cement manufacturing prevents retroactive duty payment for prior non levy practice.
The Central Government directs that excise duty shall not be required to be paid on limestone and mixtures described as 'raw feed' and 'slurry' that were not levied during the identified past period because of an established non levy practice, where such materials fall within the relevant tariff classification and are used within the factory for manufacture of cement clinkers and cement.
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