Excise on Beverage for Immediate consumption

Dear Sir, Please advice if the below items are excisable if made (and served to customers immediately after making,) at coffee shops like Cafe Coffee Day, Costa Coffee and food joints like McDonald

Beverages like hot coffee, cold coffee, smoothies, iced tea, shakes

food items like pizza, burgers, sandwiches, pasta,

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On strict interpretation of excise law, these goods are excisable.

 

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