Effective rate of excise duty on cement manufactured in certain types of plants subject to specified conditions - 05/94 - Central Excise - Tariff

Effective rate of excise duty on cement manufactured in certain types of plants subject to specified conditions

Notification No. 5/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under sub-heading No. 2502.29 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and manufactured in the factory of the description specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon under the said Schedule, as is in excess of the amount calculated at the rate of Rs. 185 per tonne subject to the condition laid down in the corresponding entry in column (3) of the said Table :-

TABLE

S. No.	Description of factory	Condition
(1)	(2)	(3)
1.	Factory using vertical shaft kiln	The installed capacity of the factory has tonnes been certified as not exceeding 200 per day or 66,000 tonnes per annum.
2.	Factory using rotary kiln	The installed capacity of the factory has been certified as not exceeding 600 tonnes per day or 1,98,000 tonnes per annum.

Provided that the installed capacity shall be certified by an Officer not below the rank of Director of Industries in the State Government:

Provided further that nothing contained in this notification shall be applicable to, -

(a) cement manufactured in a factory described under column (2) against S. No. 2 of the Table above from clinker not manufactured within the same factory;

(b) any clearances of cement (including the clearances effected under Notification Nos. 24/91-Central Excises, dated 25-7-1991 and 1/93-Central Excises, dated 28-2-1993) in excess of 99,000 tonnes of clearances, in a financial year, by a factory as described under column (2) against S. No. 2 of the Table above; and

(c) such cement in respect of which a manufacturer avails of the exemption contained in notification of the Government of India in the Ministry of Finance, (Department of Revenue) No. 1/93-Central Excises, dated the 28th February, 1993 :

Provided also that the total clearances of the cement produced by a factory as described in column (2) against S. No. 2 of the Table above, in a financial year, shall not exceed 2,20,000 tonnes.