Exemption from Duty - Supply chain dynamics of food preparations ...

Central Excise

April 3, 2024

Exemption from Duty - Supply chain dynamics of food preparations intended for free distribution to economically weaker sections under a government-approved program - The tribunal found that the appellant's products were indeed eligible for the exemption under Notification No. 12/2012-CE. It was determined that both the Complementary Weaning Food (CWF) and the Blend of Critical Processed Materials (BCPM) manufactured by the appellant were intended for free distribution to beneficiaries under the ICDS scheme, fulfilling the criteria laid down in the notification. - The tribunal also addressed the invocation of the extended period for the demand of duties. It concluded that there was no suppression of facts by the appellant that warranted such invocation, making the demand unsustainable on limitation grounds as well.

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