Effective rate for food colours amended: replaces 'for sale in retail' with 'unit containers ordinarily intended for sale.' The Central Government amends Notification No. 392/86 by substituting in the proviso the words 'as are for sale in retail and are put up in containers' with 'as are put up in unit containers and ordinarily intended for sale,' thereby clarifying the packaging and intended-sale criteria that determine application of the effective rate for food colours and food colour preparations under the Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Effective rate for food colours amended: replaces "for sale in retail" with "unit containers ordinarily intended for sale."
The Central Government amends Notification No. 392/86 by substituting in the proviso the words "as are for sale in retail and are put up in containers" with "as are put up in unit containers and ordinarily intended for sale," thereby clarifying the packaging and intended-sale criteria that determine application of the effective rate for food colours and food colour preparations under the Central Excise Rules.
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