Sugar and Sugar Confectionery - 33/86 - Central Excise - Tariff

Sugar and Sugar Confectionery

Notification No. 33/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Finance Department (Central Revenues) No. 26-Central Excises, dated the 21st June, 1941, the Central Government 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 section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), if made from sugar on which the excise duty has 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.

2. This notification shall come into force on the 28th day of February, 1986.