Concessional rate of duty for cement manufactured using vertical shaft kiln - 023/89 - Central Excise - Tariff

Concessional rate of duty for cement manufactured using vertical shaft kiln

Notification No. 23/89-C.E.

Dated 1-3-1989

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 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 using vertical shaft kiln with the total licened capacity as certified by the Director of Industries in the State Government not exceeding 200 tonnes per day, 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. 115/- per tonne :

Provided 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.