Ice cream made and sold in hotels and restaurants exempt from excise duty under Central Excises and Salt Act, 1944.
The Central Government, under the Central Excises and Salt Act, 1944, has exempted ice cream manufactured in hotels and restaurants and sold in retail within the same premises from excise duty. This exemption applies to ice cream categorized under heading No. 2105.00 of the Central Excise Tariff Act, 1985. The term "ice-cream" includes preparations commonly known as ice-cream or kulfi, made using milk, cream, or other milk products. This decision, effective from March 20, 1990, is deemed necessary in the public interest.
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