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Concessional duty rates for specified food and beverage preparations amended; new exemption requires packaging declaration and brand and production limits. The notification amends the Central Excise tariff by inserting new tariff entries and substituting revised duty rates for specified food and beverage subheadings, including entries for pre-mixes, milk products with nuts, tender coconut water and betel-nut-containing preparations. It also adds a new Annexure condition making concessional treatment conditional on the unit not producing other pan masala on the same premises, not using a brand name used for specified headings, and declaring the percentage of betel nut on packaging.
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Concessional duty rates for specified food and beverage preparations amended; new exemption requires packaging declaration and brand and production limits.
The notification amends the Central Excise tariff by inserting new tariff entries and substituting revised duty rates for specified food and beverage subheadings, including entries for pre-mixes, milk products with nuts, tender coconut water and betel-nut-containing preparations. It also adds a new Annexure condition making concessional treatment conditional on the unit not producing other pan masala on the same premises, not using a brand name used for specified headings, and declaring the percentage of betel nut on packaging.
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