Whether Cream Bun is excisable?

[Samik Chaudhuri]

Sir

We are manufacturer now we want to make cream bun, cream is made of Sugar & Fat and Bun is Bread now I want to know whether it is Dutiable or not? Please inform me at earliest.

With thanks & regards

Samik Chaudhuri.

[Rajagopalan Ranganathan]

Sir

Bread falls under heading No. 1905 of 1st Schedule to Central Excise Tariff Act, 1985. the rate of duty is 'Nil'. since Bun also belong to the same group it also attracts nil rate of duty. therefore cream bun also will attract nil rate of duty.

AI Summary

Cream buns classified as bread under Central Excise Tariff Act, 1985, attract nil duty; not excisable. A manufacturer inquired whether cream buns are subject to excise duty, given that the cream consists of sugar and fat, and the bun is categorized as bread. The response clarified that bread, including buns, falls under heading No. 1905 of the First Schedule to the Central Excise Tariff Act, 1985, which carries a nil rate of duty. Consequently, cream buns also attract a nil rate of duty, indicating they are not excisable.