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of <h1>Central Government Exempts Certain Sugars from Excise Duty under Notification No. 15/89-C.E. with Specific Conditions</h1> The Central Government, under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise Act, 1957, exempts Castor, Icing, Demarara, and Candy sugar from excise duty if made from duty-paid sugar, as per Notification No. 15/89-C.E. dated March 1, 1989. Conditions include no refund of duty for returned sugar, maintaining separate manufacturing accounts, and storing the sugar used for these products separately from other sugar in the factory. This exemption applies to products classified under Chapter 17 of the Central Excise Tariff Act, 1985.
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