Excise exemption for bulk-cleared cement: duty capped above a specified threshold subject to bagging-plant compliance and reporting. Cement cleared in bulk from the factory for packing into HDPE bags, polypropylene bags or paper bags at a place other than the factory is exempt from central excise duty to the extent it does not exceed a specified duty threshold, subject to conditions: declaration of the bagging plant to the Assistant Commissioner, maintenance of accounts of bulk clearances and bagged dispatches, retention of other records as required, and submission within five days after each month of a manager-certified statement of quantities received for bagging and quantities actually packed in bags.
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Excise exemption for bulk-cleared cement: duty capped above a specified threshold subject to bagging-plant compliance and reporting.
Cement cleared in bulk from the factory for packing into HDPE bags, polypropylene bags or paper bags at a place other than the factory is exempt from central excise duty to the extent it does not exceed a specified duty threshold, subject to conditions: declaration of the bagging plant to the Assistant Commissioner, maintenance of accounts of bulk clearances and bagged dispatches, retention of other records as required, and submission within five days after each month of a manager-certified statement of quantities received for bagging and quantities actually packed in bags.
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