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of <h1>Clarification on excise duty exemption under Notification No. 108/95-Central Excise for World Bank-funded projects by the Ministry of Road Transport & Highways.</h1> The circular addresses the proper certification process under Notification No. 108/95-Central Excise for projects funded by international organizations like the World Bank. It clarifies that the Ministry of Road Transport & Highways is the designated 'Line Ministry' for such projects. Certificates for excise duty exemption must be signed by the project's Executive Head and countersigned by a Chief Engineer at the rank of Joint Secretary within the Ministry. The circular instructs field formations to honor these certificates and requests notification of any implementation difficulties.
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