Exemption granted to food preparations including preparations containing meat
NOTIFICATION No. 3/2006-CE dated 01.03.2006 is amended further to provide for exemption from excise duty to certain food preparations falling under Chapters 16 or 19 (except 1905) by insertion of S. No. 13 after S. No. 12 therein. The said insertion reads as follows:
(1) | (2) | (3) | (4) | (5) |
“13 | 16 or 19 (except 1905) | Food preparations including food preparations containing meat, which are prepared or served in a hotel, restaurant or retail outlet whether or not such food is consumed in such hotel, restaurant or retail outlet. | Nil | -” |
It may be noted that by virtue of amending Notification No. 23/2011-CE dated March 24, 2011, S. No. 13 and entries relating thereto were omitted, amongst others.
Notification No. , Dated: July 25, 2011