Supplementary Notes

In heading 2523, "sagol" means cement obtained by heating limestone and burnt coal in a kiln; and "ashmoh" means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

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 sub-heading No. 2502.29
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 tone, 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 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.

[Ntfn. No. 15/99-CE., Dated. 26.3.1999 as amended by Ntfn. Nos.29/99 and 16/03].