01 September 2013
Chapter 25 25.1 The graded excise duty structure based on RSP slabs applicable to cement manufactured and cleared in packaged form is being removed for both mini-cement plants and non-mini cement plants. The excise duty rates on such cement as well as cement cleared other than in packaged form is also being revised [S. No. 51 and 52 of notification No. 12/2012-CE dated 17.03.12 refers]. The excise duty rate on cement clinkers is also being revised. [S. No. 53 of notification No. 12/2012-CE dated 17.03.12 refers].
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