S. No. | Chapter or heading or sub-heading or tariff item of the First Schedule | Description of excisable goods | Rate | Condition No. |
(1) | (2) | (3) | (4) | (5) |
“1A. | 252329 | All goods, whether or not manufactured in a mini cement plant, not covered in S.No. 1 and cleared in packaged form,- | ||
(i) of retail sale price not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs. 3800; | Rs. 350 per tonne | - | ||
(ii) of retail sale price exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price exceeding Rs. 3800 | 12% of retail sale price | -’’; |
(S.Bajaj)
Under Secretary to the Government of India
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