Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.
Exemption to Cement cleared from the factory in bulk for packing into HDPE bags or Polypropylene bags or Paper Bags
Notification No. 15/99-CE
Dated 26-3-99
G.S.R. (E) In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied it is necessary in the public interest so to do, hereby exempts cement falling under 3[heading 2523 29] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), cleared from the factory in bulk for packing into 1[HDPE bags, polypropylene bags or paper bags] (hereinafter referred to as bags), at a place other than the said factory, from so much of the duty of excise specified thereon under the said First Schedule, as is in excess of 2[₹ 382 per metric tonne], subject to the following conditions, namely :-
(i) the manufacture declares to the Assistant Commissioner of Central Excise having jurisdiction over the factory, the location and address of the bagging plant;
(ii) the manufacture maintains an account of the quantity of cement cleared in bulk from the factory, the quantity of the cement received at the declared bagging plant, and the cement cleared in bags from the bagging plant thereafter;
(iii) the manufacturer shall maintain such other records as may be considered necessary in this regard by the Assistant Commissioner of Central Excise having jurisdiction over the factory;
(iv) within five days of the close of each month, the manufacture shall furnish a statement, duly certified by the manager in charge of the bagging plant, to the Assistant Commissioner of Central Excise having jurisdiction over the factory, indicating the quantity of cement received in bulk for the purpose of packing in bags and the actual quantity of cement packed in bags in such proforma as may be specified by the said Assistant Commissioner.
(Vivek Johri)
Deputy Secretary to the Government of India
F. No. 332/3/99-TRU
*******************
Notes :
1. For the words HDPE bags or laminated paper bags, the words HDPE bags polypropylene bags or paper bags has been substituted vide Notification No. 29/99 dated 10-6-1999
2. For the words and figures "Rs.332 per metric tonne", the words and figures "Rs.382 per metric tonne" has been substituted vide Notification No. 16/2003 dated 1-3-2003
3. For the word, letters and figures "sub-heading No.2502.29", the word and figures "heading 2523 29" has been substituted vide Notification No. 20/2006 dated 1-3-2006
9911796707
