Exemption to cigarettes supplied as stores [Heading 24.03] - 207/87 - Central Excise - Tariff

Exemption to cigarettes supplied as stores [Heading 24.03]

Notification No. 207/87-C.E.

Dated 9-9-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts cigarettes, falling under Heading No. 24.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and supplied as stores for consumption on board a ship of the Indian Navy, from the whole of the duty of excise leviable thereon both under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the following conditions, namely :-

(i) the manufacturer of cigarettes follows such procedure as may be specified in this regard by the Collector of Central Excise having jurisdiction over his factory; and

(ii) the Commanding Officer of the Indian Navy Ship issues to the Officer-in-charge of the bonded warehouse from where the supply of cigarettes has been made, a certificate, within a period of six months from the date of supply of cigarettes on board the said ship, to the effect that the cigarettes supplied as stores on board the Indian Navy Ship have been consumed on board the said ship.

2. This notification shall be in force upto and inclusive of the 8th day of September, 1988.