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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Notification No. 5/95-C.E. exempts ozone-substitute goods from excise duty with conditions; valid until March 31, 1997.</h1> The Central Government issued Notification No. 5/95-C.E. on January 16, 1995, exempting goods used as substitutes for ozone-depleting substances from excise duty under the Central Excise Tariff Act, 1985. This exemption is contingent upon two conditions: the substitution project must be approved by the steering committee of the Ministry of Environment and Forests, and the importer must provide a certificate from a deputy secretary or higher-ranking officer in the Ministry confirming the necessity of the goods for the project. This exemption is valid until March 31, 1997.