F. No. 124/02/2008 CX-3, DT. 12/06/2008

Effective rate of duty on cement cleared w.e.f. 1.3.2007, in terms of Central Excise Exemption NTF. NO. 04/2006-CE, DT. 01/03/2006

I am directed to refer to this office letters of even Nos. Dated 25th /29th April, 2008 enclosing the Representation of Rajasthan Cement Manufacture Association on the subject mentioned above.

2. The matter has been examined. As per the provisions of Standard of Weight and Measures Act, 1976 and the rules made thereunder, in the following circumstances sale of goods even in packaged from will not attract the provisions of said act or the rules made there under:

i) In case the size of the bag is more than 50kg.

ii) Where the sale is no an Institutional/industrial consumer as defined under SWMR(PC) rules;

iii) The sale is not a retail sale as per the definition of ‘retail sale’ under the aforesaid rules.

3. No RSP required to be printed on the goods in respect of above mentioned categories of sale. Hence they will be covered under S. No. IB or IC of the notification 4/2006-CE, by virtue of second proviso to Explanation II In the notification 4/2006 dated 1.3.2006 as amended.

4. In is requested to determine the duty accordingly and resolve all pending disputes in light the aforesaid clarification.

Yours faithfully,

(Dilip Goyal)
Under Secretary (CE. 3).

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