Manufacture: converting sugar into bura, mishri, makhana, hardas and batashas attracts excise classification as refined sugar. Processes converting sugar into bura, makhana, mishri, hardas and battasas amount to manufacture under Section 2(f) and are liable to excise duty; these products, containing over 90% sucrose and matching HSN explanatory descriptions of crystalline or moulded refined sugar, are to be classified as refined sugar under the relevant HSN refined sugar entry, subject to sub heading conditions, and pending cases should be disposed of accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture: converting sugar into bura, mishri, makhana, hardas and batashas attracts excise classification as refined sugar.
Processes converting sugar into bura, makhana, mishri, hardas and battasas amount to manufacture under Section 2(f) and are liable to excise duty; these products, containing over 90% sucrose and matching HSN explanatory descriptions of crystalline or moulded refined sugar, are to be classified as refined sugar under the relevant HSN refined sugar entry, subject to sub heading conditions, and pending cases should be disposed of accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
