Excise exemption for packaged biscuits with limited retail price, subject to exclusion of inputs except sugar syrup or cream. Inserts an exemption for packaged biscuits under tariff headings 1905 31 00 or 1905 90 20 cleared with per kg retail sale price equivalent not exceeding Rs. 100, adopting the retail sale price definition from notification No.3/2006; the exemption excludes any inputs or intermediate goods other than sugar syrup or cream used in manufacture.
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 packaged biscuits with limited retail price, subject to exclusion of inputs except sugar syrup or cream.
Inserts an exemption for packaged biscuits under tariff headings 1905 31 00 or 1905 90 20 cleared with per kg retail sale price equivalent not exceeding Rs. 100, adopting the retail sale price definition from notification No.3/2006; the exemption excludes any inputs or intermediate goods other than sugar syrup or cream used in manufacture.
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