Bura, makhana, mishri, hardas or battasa (patashas) - exempted from Excise Duty
What are all these? Obviously they are all sweet and classified under 1701 91 00 - refined Sugar containing added flavouring or colouring matter.
Bura - It is finely grained sugar and generally eaten with rice and ghee. It's the most famous dessert for common people especially in Uttar Pradesh.
Mishri - Candy Sugar, (or sweet diamonds as it is popularly called) is sparking white big crystal sugar obtained by cooling supersaturated sugar solutions.
Makhana (Euryale ferox), a dry fruit, famed for its easy digestibility, high nutritional contents and wide use in religious fasting by people all over India.
Battasa -sugar wafer
Notification No. dated 5th December, 2008