Excise duty rates revised for cement and selected chemicals, redefining mini cement plant thresholds and packaging-based duty distinctions. The notification revises tariff entries for cement by introducing S.Nos.1, 1A, 1B and 1C that differentiate mini cement plant manufacture and packaged versus unpackaged clearances, linking distinct excise duty rates to declared retail sale price and per-tonne equivalent price; it defines mini cement plant, prescribes computation rules for retail sale price and per-tonne equivalents, amends several other tariff entries (including for inputs and bio-diesels), substitutes specified duty expressions, and modifies Annexure conditions to exclude certain clearances from quantity computations while omitting Condition No.7.
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Excise duty rates revised for cement and selected chemicals, redefining mini cement plant thresholds and packaging-based duty distinctions.
The notification revises tariff entries for cement by introducing S.Nos.1, 1A, 1B and 1C that differentiate mini cement plant manufacture and packaged versus unpackaged clearances, linking distinct excise duty rates to declared retail sale price and per-tonne equivalent price; it defines mini cement plant, prescribes computation rules for retail sale price and per-tonne equivalents, amends several other tariff entries (including for inputs and bio-diesels), substitutes specified duty expressions, and modifies Annexure conditions to exclude certain clearances from quantity computations while omitting Condition No.7.
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