Exemption for substitutes of ozone depleting substances: excise duty waived subject to MoEF project approval and official certification. Goods required for substitution of ozone depleting substances are exempted from excise duty if the substitution project is approved by the Ministry of Environment and Forests steering committee and the importer furnishes a certificate signed by an officer not lower than Deputy Secretary in the Ministry confirming the goods are required for that purpose; the exemption is limited to a specified period ending 31st March, 1997.
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.
Exemption for substitutes of ozone depleting substances: excise duty waived subject to MoEF project approval and official certification.
Goods required for substitution of ozone depleting substances are exempted from excise duty if the substitution project is approved by the Ministry of Environment and Forests steering committee and the importer furnishes a certificate signed by an officer not lower than Deputy Secretary in the Ministry confirming the goods are required for that purpose; the exemption is limited to a specified period ending 31st March, 1997.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.