Amendment in Notification No.64/95-Central Excise, dated the 16th March, 1995 - Exemption to goods supplied for defence and other specified purposes - 10/2014 - Central Excise - Tariff
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Duty exemption for goods supplied to radar projects requires a certificate confirming purchase orders and intended use. Exemption for all goods manufactured by an Indian Offset Partner and supplied for use in radars acquired under contract, contingent on a duty exemption certificate from an authorized officer certifying: the procuring agency's purchase order on the contractor; the contractor's purchase order on the IOP with quantity and description; and that the goods are intended for use in the acquired radars. The exemption is limited by an explicit expiry provision.
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.
Duty exemption for goods supplied to radar projects requires a certificate confirming purchase orders and intended use.
Exemption for all goods manufactured by an Indian Offset Partner and supplied for use in radars acquired under contract, contingent on a duty exemption certificate from an authorized officer certifying: the procuring agency's purchase order on the contractor; the contractor's purchase order on the IOP with quantity and description; and that the goods are intended for use in the acquired radars. The exemption is limited by an explicit expiry provision.
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