Year Date Month Rate/Basis Excise Duty Per Tonne of Cement (Rs.)
1968 1 January Specific 28.32    
1969 1 March Ad-valorem 25.20% 31.63    
16 April Ad-valorem 32.54    
29

April

Ad-valorem 23.76 %
(Basic 19.80% + Surcharge 20% of basic)
30.68    
1970 4 April Ad-valorem 23.76%
(Basic 19.80% + Surcharge 20% of basic)
31.16    
24 October - do - 31.92    
1971 29 May Ad-valorem 24% 32.24    
7 July Ad-valorem 24% 32.84    
1972 17 March Ad-valorem 25% 34.21    
21 April Ad-valorem 25% 34.75    
1973 18 April Ad-valorem 25% 35.25    
15 September Ad-valorem 25% 37.75    
1974 1 March Ad-valorem 25%
+Auxiliary 10%
37.75 + 3.775    
1 August Ad-valorem 30%
+Auxiliary 10%
46.50 + 4.650    
2 August - do - 57.00 + 5.700    
15 September - do - 60.75 + 6.075    
1975 1 March Ad-valorem 35%
+Auxiliary 10%
70.88 + 7.088    
  1 October - do - 73.85 + 7.385    
1976 15 March Specific 82.00    
1977 27 January - do - 65.00    
1978 1 March Specific (Rs. 65/- + 5%
spl. excise duty)
68.25    
1980 18 June Specific (Rs. 65/- + 10%
spl. excise duty)
71.50    
1982 28 February Specific 135.00    
1983 28 February Specific 205.00    
1985 17 March Specific 225.00    
1988 1 March Specific (Rs. 205 + 5% surcharge
on basic excise duty)
215.25    
1990 16 March Specific (Rs. 215 + 5% surcharge
on basic excise duty)
225.75    
1991 24 July Specific (Rs. 215 + 10% surcharge
on basic excise duty)
236.50    
1992 1 March Specific (Rs. 290 + 15% surcharge
on basic excise duty)
333.50    
1993 28 February Specific 330.00    
1994 1 March Specific 330.00    
1995 16 March Specific 350.00    
1996 23 July Specific 350.00    
1997 1 March Specific 350.00    
1998 2 June Specific 350.00    
1999 1 March Specific 350.00 #  
2000 1 March Specific 350.00 #  
2001 1 March Specific 350.00 #  
2002 1 March Specific 350.00 #  
2003 1 March Specific 400.00 ##  
2004 8 July Specific+ 2% Education Cess 408.00 ###  
2005 1 March Specific+ 2% Education Cess 408.00 ###  
2006 1 March Specific+ 2% Education Cess 408.00 ###  
2007 1 March Retail sale price not exceeding Rs. 190 per 50 Kg bag 350.00    
Retail sale price exceeding Rs. 190 per 50 Kg bag 600.00    
Bulk Cement @ 400.00    
2007 3 May Retail sale price not exceeding Rs. 190 per 50 Kg bag 350.00    
Retail sale price exceeding Rs.190 per 50 Kg bag but 12% of retail sale price   Maximum Excise Duty
not exceeding Rs. 250 per 50 Kg bag     Rs.600/- per tonne
Bulk Cement @ 400.00    
2008 1 March Retail sale price not exceeding Rs. 190 per 50 Kg bag 350.00   Maximum Excise Duty Rs.600/- per tonne
Retail sale price exceeding Rs.190 per 50 Kg bag but not exceeding Rs. 250 per 50 Kg bag 12% of retail sale price  
Bulk Cement @ 400.00 or 14% whichever is higher  
2008 10 May Retail sale price not exceeding Rs. 190 per 50 Kg bag 350.00    
Retail sale price exceeding Rs.190 per 50 Kg bag but
not exceeding Rs. 250 per 50 Kg bag
12% of retail sale price   Maximum Excise Duty Rs.900/- per tonne
Unpacked - Bulk Cement @ 14% or Rs. 400.00 per tonne whichever is higher    
2008 24 December Retail sale price not exceeding Rs. 190 per 50 Kg bag 230.00    
Retail sale price exceeding Rs.190 per 50 Kg bag 8% of retail sale price   Maximum Excise Duty
Unpacked - Bulk Cement @ 10% or Rs. 290.00
whichever is higher
  Rs.900/- per tonne
2009 24 February Retail sale price not exceeding Rs. 190 per 50 Kg bag 230.00    
Retail sale price exceeding Rs.190 per 50 Kg bag 8% of retail sale price   Maximum Excise Duty
Unpacked - Bulk Cement @ 8% or Rs. 230.00 per tonne whichever is higher   Rs.900/- per tonne
2010 27 February Retail sale price not exceeding Rs. 190 per 50 Kg bag 290.00    
Retail sale price exceeding Rs.190 per 50 Kg bag 10% of retail sale price   Maximum Excise Duty
Unpacked - Bulk Cement @ 10% or Rs. 290.00 per tonne
whichever is higher
  Rs.900/- per tonne
2011 1 March Retail sale price not exceeding Rs. 190 per 50 Kg bag 10% ad valorem + Rs. 80 per MT   Maximum Excise Duty
Retail sale price exceeding Rs.190 per 50 Kg bag 10% ad valorem + Rs. 160 per MT   Rs.900/- per tonne
Unpacked - Bulk Cement @ 10% ad valorem per MT    
         $    
2012 17 March Retail sale price not exceeding Rs. 190 per 50 Kg bag } 12% ad valorem + Rs. 120 per MT   Maximum Excise Duty
Retail sale price exceeding Rs.190 per 50 Kg bag }     Rs.900/- per tonne
Unpacked - Bulk Cement @ 12% ad valorem per MT    
        $$    
2017 1 July GST On Cement 28%    
# Rs. 332/- when cleared from factory in bulk for packing into HDPE or laminated paper bags (Notification no. 15/99 - CE, dated 26.3.1999)
HDPE, polypropylene or paper bags (Notification no. 29/99 - CE, dated 10.6.1999) at a place other than the said factory subject to certain conditions as laid down in the notifications.
## Rs. 382/-per metric tonne when cleared from factory in bulk for packing into HDPE bags, polypropylene bags or paper bags (Notification no.15/99-CE, dated 26.3.1999 as amended by notification no. 16/2003 - CE, dated 1.3.2003) at a place other than the said factory subject to certain conditions as laid down in the notifications.
### Rs. 382/- + 2% Education Cess per metric tonne when cleared from factory in bulk for packing into HDPE bags, polypropylene bags or paper bags (Notification no.15/99-CE, dated 26.3.1999 as amended by notification no. 20/2006 - CE, dated 1.3.2006) at a place other than the said factory subject to certain conditions as laid down in the notifications.
@ Bulk Cement is Cement other than those which are cleared in bags with Printed Retail Sale Price.
$ For the purppose of ad valorem component the transaction value determined under Section 4 of the Central Excise Act, 1944 is considered as Value.
$$ Portland Cement has been notified under Section 4A of the C.E,Act. Accordingly, the value for the purpose of charging excise duty on packaged cement determines on the basis of the Retail Sale Price. Abatement of 30% from the Retail Sale Price has also been notified.
By the Finance Act, 2008 the Excise Duty on Cement has been raised from Rs.600 per tonne to Rs.900 per tonne.
Where the Excise rate was Ad-valorem its equivalent in absolute figure is shown in the last column.
# Rs. 332/- when cleared from factory in bulk for packing into HDPE or laminated paper bags (Notification no. 15/99 - CE, dated 26.3.1999)
HDPE, polypropylene or paper bags (Notification no. 29/99 - CE, dated 10.6.1999) at a place other than the said factory subject to certain conditions as laid down in the notifications.
## Rs. 382/-per metric tonne when cleared from factory in bulk for packing into HDPE bags, polypropylene bags or paper bags (Notification no.15/99-CE, dated 26.3.1999 as amended by notification no. 16/2003 - CE, dated 1.3.2003) at a place other than the said factory subject to certain conditions as laid down in the notifications.
### Rs. 382/- + 2% Education Cess per metric tonne when cleared from factory in bulk for packing into HDPE bags, polypropylene bags or paper bags (Notification no.15/99-CE, dated 26.3.1999 as amended by notification no. 20/2006 - CE, dated 1.3.2006) at a place other than the said factory subject to certain conditions as laid down in the notifications.
@ Bulk Cement is Cement other than those which are cleared in bags with Printed Retail Sale Price.
$ For the purppose of ad valorem component the transaction value determined under Section 4 of the Central Excise Act, 1944 is considered as Value.
$$ Portland Cement has been notified under Section 4A of the C.E,Act. Accordingly, the value for the purpose of charging excise duty on packaged cement determines on the basis of the Retail Sale Price. Abatement of 30% from the Retail Sale Price has also been notified.
By the Finance Act, 2008 the Excise Duty on Cement has been raised from Rs.600 per tonne to Rs.900 per tonne.
Where the Excise rate was Ad-valorem its equivalent in absolute figure is shown in the last column.