Cement [Chapter 25] - 07/92 - Central Excise - Tariff

Cement [Chapter 25]

Notification No. 7/92-C.E.

Dated 1-3-1992

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 16/90-Central Excises, dated the 20th March, 1990, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

TABLE

S. No.	Heading No./Sub-heading No.	Description of goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
1.	2502.10	Cement clinkers	Nil	If, -
				(a) used in the manufacture of cement, falling under sub-heading Nos. 2502.21, 2502.29, 2502.30, 2502.50 and 2502.90 of the said Schedule; and
				(b) such use is elsewhere than in the factory of pro­duction of such goods, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
2.	2502.21	White cement whether or not artificially coloured and whether or not with rapid hardening properties	35% ad valorem	Nil
3.	2502.29	Portland cement other than white cement whether or not artificially coloured and whether or not with rapid hardening properties	Rs. 290 per tonne	Nil
4.	2504.21	Marble slabs	Rs. 10.50 per square metre	Nil
5.	2504.31	Marble tiles	Rs. 10.50 per square metre	Nil
6.	2504.31	Marble tiles	Nil	If such marble tiles are manufactured from marble slabs on which the duty of excise leviable under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
				Explanation : For the purpose of this exemption, all stocks of marble slabs in the country except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be marble slabs on which duty has already been paid.
7.	2504.90	Marble	Nil	Nil
8.	25.05	Granite block and slabs	10% ad valorem	Nil
9.	25.05	Mineral substances commonly known as "raw feed" or "slurry"	Nil	If such "raw feed" or "slurry", as the case may be, is used within the factory of production for the manufacture of cement clinkers.
10.	25.05	Rock phosphate	Nil	If used as fertilizer or as input in the manufacture of fertilizers.
11.	25.05	Lime, limestone	Nil	If used within the factory of production for the manufacture of calcium carbonate, cement clinkers, soda ash or sodium bicar-bonates.
12.	25.05	Lympo, sulphur powder, mica, soapstone, plaster of gypsum (including plaster of Paris) and pyrophyllite	Nil	Nil
13.	2505.60	All goods	Nil	Nil