Exemption in Excise Duty for the Products Used For The Systems and Sub-Systems of Project ASTRA of The Government Of India In The Ministry Of Defense

Dated 14th July 2013

Government of India, Ministry of Finance (Department of Revenue) vide its Notification No. 13/2013- CENTRAL EXCISE dated the 25th March, 2013 hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.64/95-Central  Excise,  dated  the  16th March,  1995,  published  in  the Gazette  of  India, Extraordinary, vide number G.S.R.256 (E), dated the 16th March, 1995, namely:-

In the said notification, in the Table, after serial number 33 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1) “34   (2)   Equipment and stores   (3)   If,-

(i) used for the systems and sub-systems of Project ASTRA of the Government of India in the Ministry of Defence;

(ii) before clearance of the said goods, a certificate from the Project Director, ASTRA, Defence Research and Development Laboratory, Hyderabad, in the Ministry of Defence to the effect that the goods are intended for the aforesaid use is produced to the proper officer; and

(iii) the aforesaid use is elsewhere than in the factory of production of the said goods, the manufacturer produces within five months from the date of clearance or within such extended period as the Deputy  Commissioner  of  Central  Excise  or  the  Assistant Commissioner of Central Excise, as the case may be, may allow in this  regard,  a certificate  from the  said  Project  Director,  ASTRA, indicating the date of receipt of the said goods by that organization and certifying that they have been actually put to the aforesaid use.

Explanation. – Nothing contained in this exemption shall have effect on or after the 1st day of September, 2013.”

Note: – The principal notification No.64/95-Central Excise, dated the 16th March, 1995 was published in the Gazette of India, Extraordinary,  vide  number G.S.R. 256(E), dated the 16th March, 1995 and was last amended by notification No. 4/2013- Central Excise, dated the 20th February, 2013 vide number G.S.R. 113(E), dated the 20th February, 2013.

SOURCE: GOVT. OF INDIA, Ministry of Finance


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