Excise duty exemption for disaster relief supplies enables duty-free cement and steel for earthquake reconstruction when indent conditions met. Exemption from excise duty is granted for cement and specified steel when supplied against indents from the Managing Director, Gujarat State Civil Supplies Corporation Ltd. or the Relief Commissioner for reconstruction or repair of private buildings in earthquake-affected areas of Gujarat. The exemption requires indent-based factory clearance detailing supply address, quantity and storage; a certifying statement in the indent; direct dispatch to specified storage; manufacturer certification on clearance documents; and production within three months of a certificate from the indenting authority confirming use, subject to extension for sufficient cause.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for disaster relief supplies enables duty-free cement and steel for earthquake reconstruction when indent conditions met.
Exemption from excise duty is granted for cement and specified steel when supplied against indents from the Managing Director, Gujarat State Civil Supplies Corporation Ltd. or the Relief Commissioner for reconstruction or repair of private buildings in earthquake-affected areas of Gujarat. The exemption requires indent-based factory clearance detailing supply address, quantity and storage; a certifying statement in the indent; direct dispatch to specified storage; manufacturer certification on clearance documents; and production within three months of a certificate from the indenting authority confirming use, subject to extension for sufficient cause.
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