Amends Notification No. 4/2006-Central Excise, dated the 1st March, 2006(Effective Rate of Duty on goods of Chapter 26 to Chapter 48 ) - 023/2007 - Central Excise - Tariff
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Effective rate of duty on packaged cement revised to introduce distinct per tonne and retail price linked ad valorem bands. Substitutes the S.No.1A tariff entry to classify packaged cement into two retail price bands, prescribing a specific per tonne duty for the lower band and an ad valorem duty linked to retail sale price for the higher band, applicable to goods cleared in packaged form; also replaces the column(3) description at another serial number with a broadened 'All goods' entry.
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Provisions expressly mentioned in the judgment/order text.
Effective rate of duty on packaged cement revised to introduce distinct per tonne and retail price linked ad valorem bands.
Substitutes the S.No.1A tariff entry to classify packaged cement into two retail price bands, prescribing a specific per tonne duty for the lower band and an ad valorem duty linked to retail sale price for the higher band, applicable to goods cleared in packaged form; also replaces the column(3) description at another serial number with a broadened "All goods" entry.
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