Goods prepared and dispensed by automatic vending machines - 05/92 - Central Excise - Tariff

Goods prepared and dispensed by automatic vending machines

Notification No. 5/92-C.E.

Dated 1-3-1992

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts ice creams, fruit juices, milk shakes or non-alcoholic beverages, prepared and dispensed by automatic vending machines and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise leviable thereon which is specified under the said Schedule.