Goods supplied to UN or an International Organisation - Conditions for duty exemption
Notification No. 4/99
Dated 11th February, 1999
G. S. R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 108/95 - CE, dated the 28th August, 1995, namely :-
In the said notification,
(i) for the provision, the following shall be substituted, namely :-
Provided that before clearance if the said goods, the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory :-
(a) in case the said goods are intended for the official use by the United Nations or an international organisation, a certificate from the United Nations or that international organisation that the said goods are intended for such use;
(b) in case the said goods are intended to be supplied to a project financed (weather by a loan or a grant) by United Nations and the said project has been approved by the Government of India, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Finance (Department of Economic Affairs), that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India, and
(c) in case the said goods are intended to be supplied to a project financed (whether by a loan or a grant) by the World Bank, the Asian Development Bank or any other international organisation, and
(i) if the said project has been approved by the Government of India, a certificate from the executive head of the Project Implementing Authority and countersigned by an officer not below the rank of a Joint Secretary to the Government of India, in the concerned Line Ministry in the Government of India, that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India, and
(ii) if the said project has been approved by the Government of India for implementation by the Government of a State or a Union Territory, a certificate from the executive head of the Project Implementing Authority and countersigned by the Principal Secretary or the Secretary (Finance), as the case may be, in the concerned State Government or the Union Territory, that the said goods are required for the execution of the said project, and that the said project has duly been approved by the Government of India for implementation by the concerned State Government.
(ii) for the Explanation, the following shall be substituted, namely:-
'Explanation.- For the purpose of this notification,-
(a) "International organisation" means an international organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply;
(b) "Line Ministry" means a Ministry in the Government of India, which has been so nominated with respect to a project, by the Government of India, in the Ministry of Finance (Department of Economic Affairs).'
Note:- The principal notification was published in the Gazette of India Extraordinary vide notification No. 108/95 - CE, dated the 28th August, 1995 (G.S.R. 602 (E), dated the 28th August, 1995) and was last amended by notification No. 33/98 - CE, dated the 13th October, 1998 (G.S.R 615 (E) dated the 13th October, 1998).
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