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rocedure of Excise duty in Cement packing plant

Amit Joshi (Accountant) (49 Points)

17 December 2010

what is the procedure for of excise and custom for cement clear in bulk and pack in bagging plant from another location

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U S Sharma (glidor@gmail.com) (21056 Points)
Replied 17 December 2010

Exemption to Cement Cleared from the factory in bulk for packing into HDPE bags or

polypropylene bags or paper bags:

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 that it is necessary in the public

interest so to do, hereby exempts cement falling under 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

HDPE bags, poly propylene 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 Rs.382 per metric tonne, subject to the following conditions, namely:-

(i) the manufacturer declares to the Assistant Commissioner of Central Excise having

jurisdiction over the factory, the location and address of the bagging plant;

(ii) the manufacturer 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 manufacturer shall furnish a

statement, duly certified by the manager in charge of the bagging plant, to the

Assistant Commissioner of Central Excise having jurisidiction 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.

[Notfn. No. 15/99-CE., dt. 26.3.1999 as amended by Notfn. Nos.29/99, 16/03and 20/06].

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Vijay K. Agrawal (Service) (608 Points)
Replied 22 December 2010

Dear Amit. procedure are as under.

after 2007 packing cativity is amounting to manufacture hence you have to reg. under central ecxise act fr packing plant.

manufacturing plant will pay duty on bulk material send to paking plant.

packing plant will take cenvat input on material received. and pay central excise duty when it will sell to customer.

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