Exempting ice cream manufactured in hotels and sold in retail within the same premises from excise duty - 11/90 - Central Excise - Tariff

Exempting ice cream manufactured in hotels and sold in retail within the same premises from excise duty. Notification No. 11/90-C.E. Dated 20-3-1990 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 ice-cream, falling under heading No. 2105.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), manufactured in hotels and restaurants and sold in retail in the same premises where such ice-cream is manufactured from the whole of the duty of excise leviable thereon which is specified in the said Schedule. Explanation.- For the purpose of this notification "ice-cream" means those preparations which are commonly known as ice-cream or kulfi and in the preparation of which milk, cream or any other product of milk is used.