Effective Rate of Duty on Cement Manufactured by Mini Cement Plants - 24/91 - Central Excise - Tariff

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Effective Rate of Duty on Cement Manufactured by Mini Cement Plants

Notification No. 24/91-C.E.

Dated 25-7-1991

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. 154/90-Central Excises, dated the 1st November, 1990, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cement falling under sub-heading No. 2502.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and manufactured in a factory of the description specified in the column (2) of the Table hereto annexed, from so much of that portion of the duty of excise leviable thereon under the said Schedule as is in excess of the amount calculated at the rate of Rs. 90/- per tonne subject to the conditions laid down in the corresponding entry in column (3) thereof.

TABLE

Sl. No.	Description of factory	Conditions
(1)	(2)	(3)
1.	Factory not required to obtain an industrial licence and using vertical shaft kiln.	The installed capacity of the factory has been certified as not exceeding 200 tonnes per day or 66,000 tonnes per annum.
2.	Factory not required to obtain an industrial licence and 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.
3.	Factory required to obtain an industrial licence and using vertical shaft kiln.	The licensed capacity of the factory has been certified as not exceeding 66,000 tonnes per annum.
4.	Factory required to obtain an industrial licence and using rotary kiln.	The licensed capacity of the factory has been certified as not exceeding 1,98,000 tonnes per annum.

Provided that the installed capacity or the licensed capacity of a factory shall be certified by an officer not below the rank of Director of Industries in the State Government or the Development Commissioner for Cement in the Government of India, Ministry of Industry :

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

(a) to cement produced in excess of 99,000 tonnes per annum, by a factory as described under column (2) against Sl. Nos. 2 and 4 of the Table above; and

(b) to such cement in respect of which a manufacturer avails of the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March, 1986.

Provided also that the total clearances of cement produced by a factory as described under column (2) against Sl. Nos. 2 and 4 of the Table above, in any financial year, shall not exceed 1,98,000 tonnes.

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