Cement manufactured in Specified Factories Supersedes Notification no. 23/89-C.E. - 154/90 - Central Excise - Tariff

Cement manufactured in Specified Factories Supersedes Notification no. 23/89-C.E.

Notification No. 154/90-C.E.

Dated 1-11-1990

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. 23/89-Central Excises, dated the 1st March, 1989, 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 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 300 tonnes per day or 99,000 tonnes per annum.
3.	Factory required to obtain an industria 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 inustrial licence and using rotary kiln.	The licensed capacity of the factory has been certified as not exceeding 99,000 tonnes per annum.

Provided that the installed capacity or the licensed capacity of a factory shall be certified by the 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 apply 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.