Portland cement - Effective rate of duty - 12/95 - Central Excise - Tariff

Portland cement - Effective rate of duty Notification No. 12/95-C.E. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under sub-heading No. 2502.29 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and manufactured in the factory of the description specified in column (2) of the Table hereto annexed, from so much of the duty of excise leviable thereon under the said Schedule, as is in excess of the amount calculated at the rate of rupees two hundred per tonne subject to the condition laid down in the corresponding entry in column (3) of the said Table. TABLE S. No. Description of Factory Condition (1) (2) (3) 1. Factory using vertical shaft kiln (i) The installed capacity of the factory has been certified as not exceeding 300 tonnes per day or 99,000 tonnes per annum; (ii) The total clearance of the cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes. 2. Factory using rotary kiln (i) The installed capacity of the factory has been certified as not exceeding 600 tonnes per day or 1,98,000 tonnes per annum; (ii) The total clearance of the cement produced by the factory, in a financial year, shall not exceed 2,20,000 tonnes. The installed capacity referred to in column (3) of the Table above, shall be certified by an Officer not below the rank of Director of Industries in the State Government : Provided that nothing contained in this notification shall be applicable to, - (a) cement manufactured from clinker not manufactured within the same factory; (b) cement bearing a brand name or trade name of another person; (c) any clearances of cement (including the clearances effected under notification Nos. 1/93-C.E., dated 28th February, 1993 and 5/94-C.E., dated the 1st March, 1994) in excess of 99,000 tonnes of clearances, in a financial year; `and (d) cement in respect of which a manufacturer avails of the exemption contained in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/93-C.E., dated the 28th February, 1993. Explanation. - "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.