NTF. NO. 24/2006-CE, DT. 16/03/2006
- Document type
- Notification
- Reference no.
- H
- Dated
- Category
- Tariff
MoF exempts from excise duty processed food meant for free distribution to weaker sections
MoF exempts from excise duty processed food meant for free distribution to weaker sections
In the said notification,-
(i) in Table, after S.No.40 and entries relating thereto, the following entry shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| "41. | 1901 | Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. | Nil | 1" |
(ii) after the Explanation, the following ANNEXURE, shall be inserted, namely:-
| Condition No. | Conditions |
| 1. | If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard." |
[F.No.B-1/2/2006-TRU]
(Ajay)
Under Secretary to the Government of India