Cocoa beans – Retrospectively exempted
Cocoa beans, Cocoa shells etc., were exempted from excise duty by Notification No. 15/2005-CE, dated 2-5-2005. Apparently there was no exemption notification for the period 28-2-2005 to 1-5-2005 consequent to the introduction of the 8 Digit Tariff. This is now rectified by issuing a notification under Section 11C to provide that the duty is not required to be collected during that period.
Notification No. , Dated : July 27, 2005