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of <h1>Excise Duty Exemption Clarified: Applies Only to Goods Used in UN or International Agency-Funded Core Project Activities.</h1> The circular addresses the exemption from excise duty under Notification No 108/95 CE, clarifying that the exemption applies only to goods procured with project funds and used in the core activities of projects funded by the United Nations or international agencies. It specifies that goods must become a permanent part of the project and not be retained by contractors for other uses post-project completion. The amendment is clarificatory, emphasizing the original intent of the notification. Authorities issuing essentiality certificates should ensure compliance with these criteria, and pending disputes should be resolved accordingly.
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