Khandsari Molasses

Every person who procures molasses produced in a khandsari sugar factory, whether directly from such factory or otherwise, for use in the manufacture of any commodity, whether or not excisable, shall pay the duty or duties leviable on such molasses, as if such molasses has been manufactured by the procurer, at such time and to such persons as may be designated under these rules, whether the payment of such duty or duties be secured by bond or otherwise.

Refer: 1. https://www.cbec.gov.in/htdocs-cbec/excise/cx-act/cxa-rule-ch3

2. https://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=22757