04 March 2013
As one manufacturing company is paying excise duty on goods manufactured by them then why hotel industry not paying excise duty on food making by them?
05 March 2013
The items in restaurant would be classified as Food preparations not elsewhere specified under 21069099 and the same is exempted vide notification 12/2012 if not in sealed containers. If in sealed containers then possibly the liability would exist and then it maybe examined whether any alternative classification is possible.