Excise duty exemption for molasses used in cattle feed conditioned on compliance with prescribed factory-use procedures. Molasses falling under sub-heading 1703.10 intended for use in the manufacture of cattle feed are exempted from the whole of the excise duty specified in the Central Excise Tariff Act, 1985, provided that where such use is elsewhere than in the factory of production the procedure prescribed under Chapter X of the Central Excise Rules, 1944 is followed.
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 molasses used in cattle feed conditioned on compliance with prescribed factory-use procedures.
Molasses falling under sub-heading 1703.10 intended for use in the manufacture of cattle feed are exempted from the whole of the excise duty specified in the Central Excise Tariff Act, 1985, provided that where such use is elsewhere than in the factory of production the procedure prescribed under Chapter X of the Central Excise Rules, 1944 is followed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
