Exemption to sugar production in excess of three year average allows duty free clearance for specified May-June 1987 output. Sugar produced during 1 May-30 June 1987 in excess of a factory's average May-June output for the three sugar years 1983-84, 1984-85 and 1985-86, and falling under sub headings 1701.31 or 1701.39, is exempt from the whole excise duty. Production must be computed using Form R.G.I or other Collector specified records, excluding sugar from refined gur/khandsari or beet root, including reprocessed sugar house products left in process after 30 April, and excluding reprocessed defective or brown sugar already counted. The exemption is claimable on home consumption clearances equivalent to the excess; averages are divided by three even if prior-period production was nil, and if the average is nil the entire May-June 1987 output is eligible.
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.
Exemption to sugar production in excess of three year average allows duty free clearance for specified May-June 1987 output.
Sugar produced during 1 May-30 June 1987 in excess of a factory's average May-June output for the three sugar years 1983-84, 1984-85 and 1985-86, and falling under sub headings 1701.31 or 1701.39, is exempt from the whole excise duty. Production must be computed using Form R.G.I or other Collector specified records, excluding sugar from refined gur/khandsari or beet root, including reprocessed sugar house products left in process after 30 April, and excluding reprocessed defective or brown sugar already counted. The exemption is claimable on home consumption clearances equivalent to the excess; averages are divided by three even if prior-period production was nil, and if the average is nil the entire May-June 1987 output is eligible.
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