(1) | (2) | (3) | (4) | (5) |
“18A. | 19053100 or 19059020 | Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding Rs.50. Explanation 1- “Retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is sole consideration for such sale. Explanation 2- “per kg. retail sale price equivalent” shall be calculated in the following manner, namely:- If the package contains X gm of biscuits and the declared retail sale price on it is Rs. Y, then the per kg. retail sale price equivalent =( Y*1000 )/ X Illustration:- If the package contains 50gm of biscuits and the declared retail sale price on it is Rs.2, then per kg. retail sale price equivalent = Rs. (2*1000)/50 = Rs. 40. | Nil | -”; |
(1) | (2) | (3) | (4) | (5) |
“29A. | 21069020 | All goods | 16% | -”; |
(1) | (2) | (3) | (4) | (5) |
“30A. | 210690 | All kinds of food mixes, including instant food mixes | Nil | -”; |
Condition No. | Conditions | ||||||||||
“2. | The exemption contained in this notification shall apply subject to the condition that the manufacturer of biris, files a declaration in the format given below before the 30th day of April in each financial year with the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be. Provided that the declaration for the financial year 2006-2007 shall be filed on or before the 31st day of March, 2007. Declaration to be filed by a manufacturer of biris availing benefit of exemption from excise duty under S.No. 36 of the Notification no. 3/2006-Central Excise dated 1st of March, 2006 1. Name and Address of the manufacturer. 2. PAN 3. Details of manufacturing processes undertaken by the manufacturer along with the address of premises where such activities are carried out.
4. (a) Whether any process of manufacture of biris is undertaken by job worker (such as rolling of biris) Y/N (b) If yes, the name and address of job-worker, processes undertaken by them, and the quantity of biris in relation to which such processes have been carried out in the previous financial year.
5. Total quantity of biris manufactured and cleared in the previous financial year by the manufacturer. I hereby declare that the information given in above is true, correct and complete in every respect. (Signature and name of the Assessee or authorized signatory) Place:Date: ”. |
(S.Bajaj)
Under Secretary to the Government of India