Excise exemption for specified inputs when used in manufacturing cocoa or cereal preparations, subject to Chapter X procedures. Exemption from excise duty is granted for malted barley malt extract, caramel, milk crumb and cocoa butter within specified Tariff chapters when used in manufacturing cocoa and cocoa preparations or preparations of cereals, flour, starch or milk; where such use occurs outside the factory of production, compliance with Chapter X procedural requirements of the Central Excise Rules is required.
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 specified inputs when used in manufacturing cocoa or cereal preparations, subject to Chapter X procedures.
Exemption from excise duty is granted for malted barley malt extract, caramel, milk crumb and cocoa butter within specified Tariff chapters when used in manufacturing cocoa and cocoa preparations or preparations of cereals, flour, starch or milk; where such use occurs outside the factory of production, compliance with Chapter X procedural requirements of the Central Excise Rules is required.
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