16th March, 2006
Notification No. 24/2006-Central Excise
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 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, number G.S.R. 93(E), dated the 1st March, 2006, namely:-
In the said notification,-
(i) in Table, after S.No.40 and entries relating thereto, the following entry shall be inserted, namely:-
|“41.||1901||Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.||Nil||1”|
(ii) after the Explanation, the following ANNEXURE, shall be inserted, namely:-
If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.”
Note. - The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 93 (E), dated the 1st March, 2006.
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