molasses

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Treatment of excise duty on malasses produced in manufacturing sugar and also treatment when in case it is captively consumed in producing wine?

Whether khandsari sugar and sugar from cane is one and the same thing?

Replies (1)

Rule 4(2), Procurer of molases is deemed manufacture

Notwithstanding sub rule (1)

Where MOLASES are produced in Khandsari sugar factory,

shall pay the duty leviable on such molases,

in the same ,manner as if such molases have been produced by the procurer.

 Explanation.- Date of removal of goods consumed capitevly consumed

If any excisable goods are used within the factory,'date of removal of such goods' shall mean 'date on which goods are issued for such use'


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