Notification No. 8/1990-CE Dated 20-03-1990
Exemption of molasses used in manufacture of cattle feed.- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts molasses falling under sub-heading 1703.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)) intended for use in the manufacture of cattle feed, from the whole of the duty of excise leviable thereon which is specified in the said Schedule:
Provided that where such use is elsewhere than in the factory of production, the procedure prescribed under Chapter X of the Central Excise Rules, 1944 is followed.
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