Exemption to castor, icing, demarara and candy sugar made from duty-paid sugar - 015/89 - Central Excise - Tariff

Exemption to castor, icing, demarara and candy sugar made from duty-paid sugar

Notification No. 15/89-C.E.

Dated 1-3-1989

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Castor, Icing, Demarara and Candy sugar, falling under Chapter 17 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under the above said Acts, if made from sugar on which the excise duties under the said Acts have been paid :

Provided that -

(a) no refund of duty paid shall be granted under rule 173L of the Central Excise Rules, 1944, in respect of such Castor, Icing, Demarara and Candy sugar returned to the factory after removal;

(b) the manufacturer keeps separate accounts of such manufacture in the forms prescribed for the purpose; and

(c) the sugar to be used in such manufacture is stored separately from other sugar made in the factory.