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        Case ID :
        Central Excise

        Effective duty for new cement units which commenced production between 1-1-1982 and 31-3-1986 - 037/88 - Central Excise - Tariff

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        Duty for new cement units reduced and certifying authorities expanded under Central Excise notification amendment. Amendment under sub rule (1) of rule 8, Central Excise Rules, 1944 substitutes the earlier per tonne duty figure in the opening paragraph of the prior notification with a lower per tonne rate for new cement units that commenced production within the specified period, and replaces the single named certifying authority in two provisos with a broader formulation permitting certification by a Development Commissioner or by designated technical development or state industry directors.
                          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.

                                Duty for new cement units reduced and certifying authorities expanded under Central Excise notification amendment.

                                Amendment under sub rule (1) of rule 8, Central Excise Rules, 1944 substitutes the earlier per tonne duty figure in the opening paragraph of the prior notification with a lower per tonne rate for new cement units that commenced production within the specified period, and replaces the single named certifying authority in two provisos with a broader formulation permitting certification by a Development Commissioner or by designated technical development or state industry directors.





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                                ActsIncome Tax
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