GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.36 /2011-Central Excise
New Delhi, 25th July, 2011
G.S.R. (E). - In exercise of the powers conferred by sub-section (2A) 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. 23/2011-Central
Excise dated the 24th March,2011, published in the Gazette of India,
Extraordinary, vide number G.S.R. 235(E), dated the 24th March, 2011, namely: -
In the said notification, the following Explanation shall be inserted,-
Explanation.- Nothing contained in this notification shall apply to food
preparations including food preparations containing meat, falling under chapters
16 or 19 (except chapter heading 1905) 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.
(Raj Kumar Digvijay)
Under Secretary to the Government of India
[F.No.332/09/2011-TRU]
Note:- The first notification was published in the Gazette
of India, Extraordinary, vide number G.S.R 235 (E) dated 24th March,2011.