Zero Excise on Food Prepared or Served by Hotels or Restaurants

[Central Excise Notification No. 36 dated 25^th July 2011]

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.

[F.No.332/09/2011-TRU]