Circular No. 876/14/2008-CX dated
Allowance of maximum permissible error on net quantity by weight declared in
packages of cement
Representations were received from the trade and
industry for permitting allowance of maximum permissible error on net quantity
by weight declared in packages of cement. These representations were received
consequent to issuance of show cause notices by the field formations to cement
manufacturers, based on the sample weighment that is done as per BIS
2. The matter has been examined. As per Standard of Weights and Measures
(Packaged Commodity) Rules, 1977, cement is required to be packed in bags
containing 50 Kgs. Generally, bagging in cement factories is done by automatic
filling machines, adjusted to pack 50 Kg. in a bag. However, some times, the
actual quantity filled in a bag may be little more or less than 50 Kg. due to
the inherent nature of product and the quality of machines. Due to these
reasons, the Standard of Weights and Measures (Packaged Commodity) Rules, 1977
provides for 1% variation (excess or short) for cement bags of 50 Kgs.
Therefore, it has been decided that same practice of variation (1%) should be
allowed for cement filled in bags for the purpose of levy of central excise
duty. Pending disputes, if any, may also be decided accordingly.
4. Trade & field formations may please be informed suitably.
5. Receipt of the Circular may be acknowledged.
6. Hindi version will follow.
Under Secretary to the Government of India
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