Excise Duty – Govt exempts Sugar syrup or cream used within for manufacture of Biscuits

Govt has vide Notification No. 39 /2011 –Central Excise,  dated the 12th  September, 2011 exempted Sugar syrup or cream used within the factory of production for manufacture of Biscuits cleared in packaged form with per kg retail sale price equivalent not exceeding Rs. 100. Notification No. 39 /2011 –Central Excise,  dated the 12th  September, 2011

G.S.R.          (E).-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/1996-Central Excise, dated the 23^rd July,1996, published in the Gazette of India, Extraordinary vide number G.S.R. 308 (E) dated the 23^rd July,1996, namely:-

In the said notification, -

(i)             in the TABLE, after S. No.18 and the entries relating thereto, the following shall be inserted, namely:-

 (ii)      After the table the following shall be added ,namely,-

“2.    Nothing contained in this notification shall apply to any inputs or intermediate goods other than sugar syrup or cream used in the manufacture of goods mentioned at S. No. 19.”

[F. No. 354/100/2011-TRU]

(Raj Kumar Digvijay)

Under Secretary to the Government of India

Note: The principal notification No.10/1996-Central Excise dated the 23^rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 308 (E), dated the 23^rd July, 1996 was last amended vide notification No. 48/2006 – Central Excise, dated the 30^th December, 2006, published vide number G.S.R.804 (E), dated the 30^th December, 2006.

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