Exemption to food preparations [Sub-heading No. 1901.19] - 288/88 - Central Excise - Tariff

Exemption to food preparations [Sub-heading No. 1901.19]

Notification No. 288/88-C.E.

Dated 1-12-1988

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 food preparations falling under sub-heading No. 1901.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) 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 from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that the manufacturer of such food preparations produces within five months from the date of clearance of such food preparations or within such extended period as the Assistant Collector of Central Excise may allow in this regard, a certificate from an officer not below the rank of a Deputy Secretary to Government of India or not below the rank of a Deputy Secretary to the State concerned to the effect that such 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.