Last year, the government had imposed a dual excise duty based on the retail prices of cement. If the retail price of a 50 kg bag was not above Rs 190, it attracted an excise duty of Rs 350 a tonne. If the price exceeded Rs 190, the levy was Rs 600 per bag. However, the government later put an ad valorem duty of 12 per cent on cement for a cement bag that exceeded Rs 190 to up to Rs 250 a bag. Industry players called it a confusing system.
