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 23rd July,1996, published in the Gazette of India, Extraordinary vide number G.S.R. 308 (E) dated the 23rd 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:-

(1)

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(2)

(3)

“19. 1905 31 00 or 1905 90 20 Biscuits cleared in packaged form with per kg retail sale price equivalent not exceeding Rs. 100.Explanation.- “retail sale price” shall have the same meaning as defined in column (3) against  S. No. 18A of notification no.3/2006-Central Excise dated 1st March,2006 published vide G.S.R. 93 (E), dated the 1st March, 2006

 (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 23rd 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 23rd July, 1996 was last amended vide notification No. 48/2006 – Central Excise, dated the 30th December, 2006, published vide number G.S.R.804 (E), dated the 30th December, 2006.

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