Section 2 in Compounded Levy Scheme for Mini-Cement Plants, 2001
2. Eligibility.
- This scheme shall apply to such Mini-Cement Plants-(a)Which are not availing the benefits under Incentive Schemes of 1987 or 1989 or 1998;(b)Whose installed production capacity is upto 200 TPD;(c)Against which cases of avoidance or evasion of tax have neither been registered nor are pending.
