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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Manufacture - complete food tray as served to the passengers on ...


Court Rules No Central Excise Duty on Food Trays Prepared and Supplied to Aircraft Passengers.

March 23, 2016

Case Laws     Central Excise     AT

Manufacture - complete food tray as served to the passengers on board the aircraft - Out of Food preparations as contained in the food tray served to the passengers on board, admittedly, the appellants did prepare dal, roti, rice, curry etc. and supplied the same in trays and bowls covered with aluminium foil. However, these are not the items on which Central Excise duty is sought to be demanded. - AT

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