Excise duty exemption for retail-packaged food colours limits excise to a fixed ad valorem rate where prescribed labelling is present. The notification exempts food colours and food colour preparations under sub-heading 3204.90 from excise duty exceeding the amount calculated at the rate of twenty per cent ad valorem, provided they are for retail sale in containers bearing prescribed labels. Required particulars for food colours include the words 'Food Colours', chemical and common/commercial name and colour index, and I.S.I. markings; for food colour preparations the words 'Food Colour Preparations', ingredient names, and I.S.I. markings.
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Excise duty exemption for retail-packaged food colours limits excise to a fixed ad valorem rate where prescribed labelling is present.
The notification exempts food colours and food colour preparations under sub-heading 3204.90 from excise duty exceeding the amount calculated at the rate of twenty per cent ad valorem, provided they are for retail sale in containers bearing prescribed labels. Required particulars for food colours include the words "Food Colours", chemical and common/commercial name and colour index, and I.S.I. markings; for food colour preparations the words "Food Colour Preparations", ingredient names, and I.S.I. markings.
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