Exemption of asbestos product (Chapter 68) containing more than 25% by weight of fly ash vide Notification No. 60/91-C.E., dated 25-7-1991 as amended by Notification No. 26/92-C.E., dated 1-3-1992 - Central Excise - 6/92

Exemption of asbestos product (Chapter 68) containing more than 25% by weight of fly ash vide Notification No. 60/91-C.E., dated 25-7-1991 as amended by Notification No. 26/92-C.E., dated 1-3-1992 Circular No. 6/92 Dated 21-10-1992 [F. No. 134/7/92-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Exemption of asbestos product (Chapter 68) containing more than 25% by weight of fly ash vide Notification No. 60/91-C.E., dated 25-7-1991 as amended by Notification No. 26/92-C.E., dated 1-3-1992. Notification No. 60/91-C.E., dated 25-7-1991 as amended by Notification No. 26/92-C.E., dated 1-3-1992 exempts all goods falling within Chapter 68 of the Schedule to the Central Excise Tariff Act, 1985 and containing more than 25% by weight of fly ash from the whole of the duty of excise leviable thereon. References have been received from various Collectorates for the difficulties faced in implementation of this notification particularly in the units manufacturing asbestos cement, corrugated sheets. It is not possible to analyse the finished product to ascertain that the finished products contain more then 25% fly ash. The Collector of Central Excise, Bombay-III was requested to conduct a study of the menufacture of asbestos cement products. He has suggested that in addition to the normal records which the assessee is required to maintain, shift register may be maintained for day-to-day working to have a record of each shift for ascertaining the percentage of fly ash in the final product. A proforma is enclosed for adoption by all field formations so that uniformity is maintained. Proforma Name of the Product: Date: Marking of the Product: Shift: Time Num-berof Beaters i.e. (Ba- tches) dro- pped Raw Material used Raw Asbestos Cement Fly ashPulpGr.Grade Kg. Total Quantity of raw material used Kg. Total output kg. Remarks Total finished product Total fly ash used % of fly ash finished product in the