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Notification No- 56/2004-CE,
dated 31.12.2004
Vegetable fats and oils now subjected to specific excise duty rate of Rs 1.25
per kg
In exercise of the powers conferred by
sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue),
No.6/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of
India, vide, number G.S.R.127 (E), dated the 1st March, 2002, namely:-
In the said notification, in the Table, for S.No.245 and the entries relating
thereto, following S.No. and entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|---|---|---|---|---|
| CE245. | 15.04 | The following goods namely:- (A) All goods (B) Bakery shortening or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as 'Vanaspati', if manufactured out of bakery shortening or 'Vanaspati' on which the appropriate duty of excise under the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duties of customs under the Customs Tariff Act, 1975 (51 of 1975) has already been paid. |
Rs. 1.25 per kilogram Nil |
- - |
- - |
2. This notification shall come into force on the 1st day of January, 2005.
[F.No.354/40/2001-TRU(pt)]
(V.Sivasubramanian)
Deputy Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.127 (E), dated the 1st March, 2002, and was last amended by notification No. 51/2004-Central Excise, dated the 17th September, 2004 and published vide number G.S.R. 618 (E), dated the 17th September, 2004.