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<h1>India Exempts Certain Goods from Excise Duty for Defense Use; Excludes Cigarettes, Motor Spirit, Diesel.</h1> The Government of India, through Notification No. 13/2017 - Central Excise, exempts certain goods from excise duty when supplied for defense purposes or on board Indian Navy or Coast Guard vessels. Effective from July 1, 2017, the exemption applies to goods excluding cigarettes, motor spirit, and high-speed diesel, provided they meet specific conditions. For motor spirit and diesel, public sector oil companies must register, maintain records, and submit monthly reconciliation statements. Cigarettes require a certificate from the Commanding Officer confirming consumption on board. This notification supersedes the previous notification No. 64/95-Central Excise dated March 16, 1995.
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