Specified goods falling within Chapters 11, 17, 18, or 19 - 367/86 - Central Excise - Tariff

Specified goods falling within Chapters 11, 17, 18, or 19

Notification No. 367/86-C.E.

Dated 29-7-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts malted barley malt extract, caramel, milk crumb and cocoa butter, falling within Chapters 11, 17, 18 or 19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon as is specified in the said Schedule :

Provided that the said goods are used in the manufacture of :

(i) cocoa and cocoa preparations, falling within Chapter 18 of the said Schedule, or

(ii) preparations of cereals, flour, starch or milk, falling within Chapter 19 of the said Schedule;

Provided further that where such use is elsewhere than in the factory of production of the said goods, the procedure specified in Chapter X of the said rules is followed.