Excise exemption for specified soya food products removes the whole duty when classified under the stated tariff sub heading. Soya cheese, soya yoghurt and soya tofu falling under sub heading No. 2107.91 are exempted from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985, by notification dated 25 July 1991, issued under the powers conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on grounds of public interest.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified soya food products removes the whole duty when classified under the stated tariff sub heading.
Soya cheese, soya yoghurt and soya tofu falling under sub heading No. 2107.91 are exempted from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985, by notification dated 25 July 1991, issued under the powers conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on grounds of public interest.
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