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of <h1>Central Govt exempts certain cement from excess excise duty; conditions apply for factories operational 1982-1986.</h1> Notification No. 124/87-C.E., dated April 29, 1987, issued by the Central Government, exempts cement classified under sub-heading No. 2502.20 of the Central Excise Tariff Act, 1985, from excess excise duty beyond Rs. 205 per tonne. This exemption applies to cement produced in factories that began operations between January 1, 1982, and March 31, 1986, using clinker manufactured within the same facility. Additionally, the factory must produce at least 30% of its annual licensed capacity, as certified by the Development Commissioner for Cement Industry. The notification remains effective until March 31, 1990.
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