Exemption to goods for supply to the Oil and Natural Gas Commission or the Oil India Limited - 473/86 - Central Excise - Tariff

Exemption to goods for supply to the Oil and Natural Gas Commission or the Oil India Limited

Notification No. 473/86-C.E.

Dated 30-12-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue No. 215/83-Central Excises, dated the 6th August, 1983 and No. 211/85-Central Excises, dated the 24th September, 1985, the Central Government hereby exempts the goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared for supply to the Oil and Natural Gas Commission or the Oil India Limited or the Gas Authority of India Limited, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of 10% ad valorem :

Provided that before clearance of the said goods a certificate from the Oil and Natural Gas Commission or the Oil India Limited or, as the case may be, the Gas Authority of India Limited, to the effect that such goods are required to be used in connection with the oil exploration or exploitation activity or in Hazira-Bijapur-Jagdishpur Project, is produced to the proper officer :

Provided further that such certificate or evidence as may be required by the proper officer for verifying that the said goods have been used in connection with the oil exploration or exploitation activity or in Hazira-Bijapur-Jagdishpur Project is furnished :

Provided also that in relation to the exemption under this notification, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.