Excise duty exemption for goods supplied to UN and qualifying international organisations for official use, subject to certification. Goods under the Fourth Schedule to the Central Excise Act, 1944 are exempt from excise duty when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces to the Assistant Commissioner of Central Excise a certificate from the United Nations or the international organisation confirming the goods are intended for official use; 'international organisation' means those declared by the Central Government under the Schedule to the United Nations (Privileges and Immunities) Act, 1947.
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 goods supplied to UN and qualifying international organisations for official use, subject to certification.
Goods under the Fourth Schedule to the Central Excise Act, 1944 are exempt from excise duty when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces to the Assistant Commissioner of Central Excise a certificate from the United Nations or the international organisation confirming the goods are intended for official use; "international organisation" means those declared by the Central Government under the Schedule to the United Nations (Privileges and Immunities) Act, 1947.
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