Excise exemption for food preparations permits duty waiver where food is freely distributed under government approved social programmes. Exemption from central excise duty applies to food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government; manufacturers must produce, within five months (or an extended period allowed by the Assistant Collector), a certificate from an officer not below Deputy Secretary confirming such free distribution.
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 exemption for food preparations permits duty waiver where food is freely distributed under government approved social programmes.
Exemption from central excise duty applies to food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government; manufacturers must produce, within five months (or an extended period allowed by the Assistant Collector), a certificate from an officer not below Deputy Secretary confirming such free distribution.
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 
