Special provisions for removal of molasses [Sub-rule (2)] :

(a) Procurer of molasses liable to pay excise duty on molasses: Where molasses are produced in a Khandsari sugar factory, the person who procures such molasses, whether directly from the factory or otherwise, for use in the manufacture of any commodity shall pay the duty leviable on such molasses as if the molasses had been produced by the procurer.

(b) Duty to be paid on molasses used in the manufacture of excisable/non-excisable product: Duty on the molasses shall be payable whether or not the goods, which are manufactured with the use of the molasses, are excisable or not.