Section 4   [ View Judgements ]

Insertion of new rule 7A


After rule 7 of the said rules, the following rule shall be inserted, namely :- "7A. Recovery of duty on molasses produced by a khandsari sugar factory - Every person who procures molasses produced in a khandsari sugar factory, whether directly from such factory or otherwise, for use in the manufacture of any commodity, whether or not excisable, shall pay the duty or duties leviable on such molasses, as if such molasses has been manufactured by the procurer, at such time and to such person as may be designated under these rules, whether the payment of such duty or duties be secured by bond or otherwise.".

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