Weight of Cement bags - 1% variation allowed - CBEC
Show Cause Notices have been issued by field formations to Cement manufacturers based on sample weighment of cement bags.
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 the 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.
The CBEC has decided that the same practice of variation (1%) should be allowed for cement filled in bags for the purpose of levy of central excise duty. Pending disputes may also be decided accordingly.
CBEC Circular No. 876/14/2008- CX Dated: October 20, 2008