Excise duty exemption for meteorological balloons subject to certification of necessity by an authorised meteorological officer. The Central Government exempts meteorological balloons in the relevant tariff classification from the whole of the excise duty leviable thereon as a public interest exemption, subject to the condition that an officer not below the rank of Deputy Director in the meteorological department certify that the balloons are required for meteorological purposes to be used by that department.
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 meteorological balloons subject to certification of necessity by an authorised meteorological officer.
The Central Government exempts meteorological balloons in the relevant tariff classification from the whole of the excise duty leviable thereon as a public interest exemption, subject to the condition that an officer not below the rank of Deputy Director in the meteorological department certify that the balloons are required for meteorological purposes to be used by that department.
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