Ceramic Building Bricks exempted
CERAMIC building bricks [6904 10 00] were subjected to a concessional 2% adv. rate of Central Excise duty in terms of notification 1/2011-CE provided that no credit of duty on inputs or tax on input services had been taken under the provisions of the CENVAT Credit Rules, 2004. Now, the Central Government has exempted these goods. For this purpose, they have omitted the serial number 82 and the entries relating thereto appearing in the notification 1/2011-CE and substituted the serial no. 187A& entries thereto appearing in the notification 12/2012-CE with a new serial no. 187A& entries which include Ceramic building bricks [6904 10 00] and which is subject to Nil rate of duty - no conditions applied.
This notification although dated July 31, 2013 was made available only yesterday afternoon and so the implications on the clearances already made would be known in the days to come.
Can we not fix a date from which an exemption would be effective?
Notification , Dated: July, 31, 2013.