The tax amounts for cement and cement substitutes are as follow:
1. White or colored cement ........................................................NT$600/MT 
2. Portland I cement .................................................................NT$320/MT 
3. Portland blast-furnace slag cement ....…....…....…....…....…..NT$280/MT 
4. Cement substitutes and others ....…....…....…....…....…..…..…..NT$440/MT 
The so-called “cement substitutes” depicted in Item 4 in the preceding paragraph mean goods made of lime, clay, or other stone or earth having hardening and strength properties that may be used in substitution of cement; the same definition applies to cement mixed with fly ashes or other stone or soil ashes.
The Executive Yuan has the right to adjust the tax amounts within 50% of the prescribed tax amounts according to the actual situation encountered.