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TMI BlogExemption to goods supplied for defence and other specified purposesX X X X Extracts X X X X X X X X Extracts X X X X ..... of excise leviable under the second mentioned Act on goods specified against S. No. 1, 2,3 and 4 of the said Table; Provided that in respect of S. No. 16 of the said Table, nothing contained in this notification shall apply on or after the 1st day of December, 1999. Provided further that in respect of S. No. 17 of the said Table, nothing contained in this notification shall apply on or after the 1st day of July, 2002. [20, 26] Provided further that in respect of S.No. 23 of the said TABLE, nothing contained in this notification shall apply on or after the 1 st day of June, 2008. 21 Provided also that in respect of S.No.24 of the said TABLE, nothing contained in this notification shall apply on or after the 1 st day of September, 2012. Table S.No. Description of goods Conditions (1) (2) (3) 1. All goods If, -- (i) donated for the welfare of the defence personnel; (ii) it is certified on the relevant clearance documents, by the producer or manufacturer, or the owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a vessel of the 1 Indian Navy or Coast Guard. 24 3A. Fuels falling under Chapter Heading 2710 If,- (a) manufactured and supplied by 29 [any public sector oil company] as stores for consumption on board a vessel of the Indian Navy or Coast Guard; or (b) procured by 29 [any public sector oil company] from any other manufacturer of the said fuels and supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard: Provided that- (i) 30 [such public sector oil company] obtains registration under rule 9 of the Central Excise Rules, 2002, with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the concerned supply point; (ii) maintains records of receipt and supplies of these fuels; (iii) submits a monthly reconciliation statement to and proves to the satisfaction of the jurisdictional central excise officer that such fuels have been supplied as stores for consumption on board a vessel of Indian Navy or Coast Guard; and (iv) failing which 30 [such public sector oil company] pays the excise duty leviable on fuel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or the Government of India, Department of Space; and (ii) the manufacturer produces, before the clearances of the said goods, a certificate from an officer not below the rank of an Assistant Scientific Secretary in the Indian Space Research Organisation giving the description and quantity of each type of the said goods for which the exemption under this notification is claimed and certifying that the said goods are intended for use in a project mentioned above. 8. Equipment and stores If,- (i) used for the systems and sub-systems of the Integrated Guided Missiles to be developed under the Integrated Guided Missiles Development Programme of the Government of India in the Ministry of Defence; (ii) before clearance of the said goods, a certificate from the Chairman or Member Secretary of Programme Management Board or the Director of Management Services, Defence Research and Development Laboratory, in the Ministry of Defence to the effect that the said goods are intended for the aforesaid use, is produced to the proper officer; 3 (iii) omitted (iv) the aforesaid use is elsewhere than in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the clearance of the said goods, in each case, an officer not below the rank of a Joint Secretary in the Ministry of Defence or in the Ministry of Home Affairs, as the case may be, recommends grants of this exemption indicating the full description and quantity of the said goods to be supplied to the forces mentioned above. 15. All goods If manufactured and consumed within the factory of production of the bullet proof-jackets for supply to the 4 Armed Forces of the Union or to the Police Forces of the States or the Union territories. 16. All goods If,- (i) supplied to the Programme SAMYUKTA under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Programme Director, Programme SAMYUKTA to the effect that such goods are intended for the said Programme SAMYUKTA is produced to the proper officer. 17. All goods If,- (i) supplied to the Programme SANGRAHA under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Programme Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of the Indian Navy or Coast Guard equivalent to the Joint secretary to the Government of India, to the effect that the said goods are intended for the said use, is produced to the proper officer. 16 22. All goods If,- (i) supplied to the Programme DIVYA DRISHTI under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Director, Defence Electronic Research Laboratory or Chief Managing Director, Electronics Corporation of India Limited, to the effect that such goods are intended for the said Programme DIVYA DRISHTI, is produced to the proper officer. 20 23 All goods If- (i) supplied to the SAMYUKTA Programme under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Programme Director, SAMYUKTA Programme to the effect that such good are intended for the said SAMYUKTA Programme, is produced to the proper officer. 21 24 Equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his exemption shall have effect on or after the 16 th day of July,2016.] 28 [27 Ballistic grade aramid yarn If- (a) the goods are used in the manufacture of Ballistic grade aramid fabric required for the manufacture of 32 [bullet proof jackets and bullet proof helmets] for supply to the armed forces of the Union under the Ministry of Defence or the Police Forces of the States or the Union- territories; (b) the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed; and (c) it is proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction in the matter that such goods are intended to be used for the purpose specified at (a) above 28 Ballistic grade aramid fabric If,- (a) the goods are used for the manufacture of 33 [bullet proof jackets and bullet proof helmets] for supply to the armed forces o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Defence; and (ii) before clearance of the said goods, a certificate from the Programme Director, Programme LR-SAM to the effect that such goods are intended for the said Programme LR-SAM, is produced to the proper officer. Explanation . Nothing contained in this exemption shall have effect on or after the 25 th day of November, 2012. ] 35 [32 Equipment and stores 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 certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (i) supplied to the Programme LR-SAM under the Ministry of Defence; and (ii) before clearance of the said goods, a certificate from the Programme Director, Programme LR-SAM to the effect that such goods are intended for the said Programme LR-SAM, is produced to the proper officer. Explanation. Nothing contained in this exemption shall have effect on or after the 1 st day of January, 2016.] 40 [36 All goods If,- (i) the said goods are manufactured by the Indian Offset Partner (hereinafter referred to as IOP) of the contractor to the National Technical Research Organisation, (hereinafter referred to as NTRO); (ii) the said goods are supplied by the IOP for use in the radars acquired by the NTRO from the contractor; (iii) before clearance of the said goods, the manufacturer furnishes a duty exemption certificate from an officer of the NTRO, not below the rank of Joint Secretary to the Government of India, - (a) indicating the details of the purchase order placed by the NTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. For the word and figures or 87, the figures and words 87, or motor vehicles in completely knocked down or semi knocked down form has been substituted vide Notification No. Supra 3. Has been Omitted vide Notification No. Supra 4. For the words Armed Forces of the Union under the Ministry of Defence the words Armed Forces of the Union has been substituted vide Notification No. Supra 5. Has been substituted vide Notification No. Supra 6. Has been inserted vide Notification No. 4/2000 dated 21/2/2000 7. Has been inserted vide Notification No. 11/2000 dated 1/3/2000 8. For the words, brackets and letters Advanced Technology Vessels Programme (ATVP) , the letters ATVP has been substituted vide Notification No. 46/2000 dated 28/8/2000 9. For the words, letters and brackets Programme Director ATVP (of the ranks of a Vice Admiral or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 20/2006 dated 1/3/2006 20. Has been inserted vide Notification No. 40/2006 CE dated 21-8-2006 21. Has been inserted vide Notification no. 42/2006 CE dated 20-10-2006 22. Has been substituted vide Notification no 15/2007 CE dated 1-3-2007 23. Has been inserted vide Notification no 30/2007 CE dated 10-7-2007 24. Has been inserted vide notification no 37/2007 dated 1/11/2007 25. Sr. No. 7 has been amended vide notification no. 7/2008 CE dated 1/3/2008 before substitution, this entry was read as: 7. 13 Stainless steel sheets, systems and sub-systems of launch vehicle and stainless steel sheets, systems and sub-systems of satellite projects 22 Components, raw materials, tools, lubricants and propellants, systems and subsystems of launch vehicles and satellite projects; scientific and technical instruments, appara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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