Effective rate for food colours and food colour preparations - 392/86 - Central Excise - Tariff

Effective rate for food colours and food colour preparations

Notification No. 392/86-C.E.

Dated 22-8-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts food colours and food colour preparations, falling under sub-heading No. 3204.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of twenty per cent ad valorem.

Provided that the exemption contained in this notification shall apply to only such food colours and food colour preparations as are for sale in retail and are put up in containers and the container carries a label stating the following particulars namely :-

(1) in the case of food colours, -

(a) the words "Food Colours";

(b) the chemical and the common or commercial name and colour index of the dyestuff; and

(c) the relevant I.S.I. markings;

(2) in the case of food colour preparations,-

(a) the words "Food Colour Preparations";

(b) the names of the various ingredients used in the said preparations; and

(c) the relevant I.S.I. markings.