Idli Mix, Dosa Mix is now cheaper, but .....
By TIOL News Service
MUMBAI, March 2, 2006 : IN his Budget speech, the FM was pleased to announce that Idli Mixes, Dosai Mixes, Vadai Mixes are going to be cheaper.
Every one was happy, but this wouldn’t change their weekly habit of visiting the nearby Udupi hotel to have their favourite dishes.
Any way, this happy news was also conveyed in the Explanatory Note (Central Excise) issued by the Ministry in the following words:-
“21.6 Excise duty on soya bari, instant food mixes such as pongal mix, vada mix, pakoda mix, gulab jamun mix, rava dosa mix, idli mix, dosai mix, muruku mix, and kesari mix is being exempted. (S.No. 28 of Notification no. 3/2006 – Central Excise refer).”
We visited the notification no. 3/2006 CE, dated 01.03.2006 and that lucky serial number, 28, just to see how the goods were exempted.
This is what we found :- S.No. | Chapter or heading or sub-heading or tariff item of the First Schedule | Description of excisable goods | Rate | Condition No. | (1) | (2) | (3) | (4) | (5) | 28 | 2106 | Texturised Vegetable Proteins(Soya bari), and instant food mixes such as Pongal Mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli Mix, dosai mix, Murukku mix , and Kesari mix | 8% | ------------ |
The question is as to how could the Explanatory note be worded so loosely.
A bit of rummaging in the very same Explanatory note yields another surprise.
Serial No. 15 of the same states “Excise duty exemption on unbranded edible preparations of animal or vegetable fats and oils (other than margarine or linoxyn) is being withdrawn. They would now attract excise duty at 8%. (S.No. 11 of Notification no. 3/2006 –Central Excise refers).”
One more trip to the Notification 3/2006 CE, and this is what appears against the Serial no. 11. S.No. | Chapter or heading or sub-heading or tariff item of the First Schedule | Description of excisable goods | Rate | Condition No. | (1) | (2) | (3) | (4) | (5) | 11 | 1517 90 or 1518 | All goods (other than margarine and similar edible preparations) | NIL | ------------ |
What on the earth is this, one may ask.
Now, let the first corrective notification or corrigendum to the Explanatory Note make its mark.
Is someone there in the Ministry watching?
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