Excise exemption for specified sugars made from duty-paid sugar, subject to storage, accounting and refund restrictions. The notification exempts Castor, Icing, Demarara and Candy sugar from excise duty when manufactured from sugar on which excise duty has been paid, subject to conditions: no refund for such sugar returned after removal, maintenance of separate prescribed accounts, and separate storage of sugar used in the manufacture.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified sugars made from duty-paid sugar, subject to storage, accounting and refund restrictions.
The notification exempts Castor, Icing, Demarara and Candy sugar from excise duty when manufactured from sugar on which excise duty has been paid, subject to conditions: no refund for such sugar returned after removal, maintenance of separate prescribed accounts, and separate storage of sugar used in the manufacture.
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