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"It is time that we think innovatively and use unconventional materials for housing which could be cheap and functional. The excise duty on blocks, slabs, lintels, etc. constituting structural intermediates and components of pre-fabricated building is being reduced from 12% to 5% ad valorem. Similarly, fly ash bricks will pay a lower duty of 5% ad velorem, and lympo, a cement substitute, will bear a zero rate of duty." Soon after this a Notification was issued being Notification No. 33/88-C.E. dated 1st March 1988 exempting lympo from the whole of duty of excise leviable thereon.