Excise duty exemption for hotel-manufactured ice cream sold on premises removes the excise levy under central tariff rules. The Central Government exempts ice-cream manufactured in hotels and restaurants and sold at retail within the same premises from the entire excise duty leviable, on public interest grounds; 'ice-cream' for this purpose includes preparations known as ice-cream or kulfi that use milk, cream or other milk products in their preparation, and the exemption is confined to production and retail sale occurring on the same premises.
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.
Excise duty exemption for hotel-manufactured ice cream sold on premises removes the excise levy under central tariff rules.
The Central Government exempts ice-cream manufactured in hotels and restaurants and sold at retail within the same premises from the entire excise duty leviable, on public interest grounds; "ice-cream" for this purpose includes preparations known as ice-cream or kulfi that use milk, cream or other milk products in their preparation, and the exemption is confined to production and retail sale occurring on the same premises.
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