Excise exemption for cement limited by in house clinker use and minimum certified capacity utilization. Central Government grants an excise exemption for cement under sub heading 2502.20 by capping duty at a prescribed rate per tonne for factories that commenced production within the specified commencement period, provided the cement is manufactured from in house clinker and annual cement production is certified as at least thirty percent of the factory's licensed capacity by the Development Commissioner for Cement Industry.
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 cement limited by in house clinker use and minimum certified capacity utilization.
Central Government grants an excise exemption for cement under sub heading 2502.20 by capping duty at a prescribed rate per tonne for factories that commenced production within the specified commencement period, provided the cement is manufactured from in house clinker and annual cement production is certified as at least thirty percent of the factory's licensed capacity by the Development Commissioner for Cement Industry.
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