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of <h1>India Amends Excise Notification: Excludes Certain Food Preparations in Hotels, Restaurants, and Retail Outlets from Tax</h1> The Government of India has issued Notification No. 36/2011-Central Excise, amending Notification No. 23/2011-Central Excise, effective from March 24, 2011. This amendment clarifies that the notification does not apply to food preparations, including those containing meat, under chapters 16 or 19, except chapter heading 1905, when prepared or served in hotels, restaurants, or retail outlets, regardless of whether the food is consumed on the premises. This amendment is made under the authority of the Central Excise Act, 1944, in the interest of public welfare.
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