Excise exemption for Project ASTRA equipment: conditional on pre-clearance and post-clearance certification, subject to sunset. The notification inserts an exemption for equipment and stores for Project ASTRA contingent on (i) a pre-clearance certificate from the Project Director produced to the proper officer, and (ii) a post-clearance certificate from the Project Director-produced by the manufacturer within five months of clearance or such extended period as allowed-confirming receipt and actual use when goods are used outside the factory of production; the exemption is made under section 5A and is subject to a specified sunset date.
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 exemption for Project ASTRA equipment: conditional on pre-clearance and post-clearance certification, subject to sunset.
The notification inserts an exemption for equipment and stores for Project ASTRA contingent on (i) a pre-clearance certificate from the Project Director produced to the proper officer, and (ii) a post-clearance certificate from the Project Director-produced by the manufacturer within five months of clearance or such extended period as allowed-confirming receipt and actual use when goods are used outside the factory of production; the exemption is made under section 5A and is subject to a specified sunset date.
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