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

Excisability of bread products: cream bun classified with bread, attracting nil rate of duty under tariff heading.
A cream bun comprising a bread bun with cream filling is treated as belonging to the bread/bakery product group for central excise purposes and, as so classified, attracts a nil rate of duty under the applicable tariff grouping.