Excise Exemption on Food Prepared or Served in Restaurants
[Central Excise Notification No. 37 dated 25th
July 2011]
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, on 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. 3/2006-Central Excise dated the 1st
March,2006, published in the Gazette of India, Extraordinary, vide number
G.S.R. 93 (E), dated the 1st March, 2006, namely: -
In the said notification, in the Table,-
(i) after S.No.12 and the entries relating
thereto, the following S. No and the entries shall be inserted, namely:-
|
(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 |
-” |
[F.No.332/09/2011-TRU]