Excise exemption for unexpanded polystyrene beads: conditional relief for Malaria Research Centre subject to use certification and duty payment. Exemption relieves unexpanded polystyrene beads purchased by the Malaria Research Centre for malarial control from excise duty, subject to undertakings: produce a Ministry of Health and Family Welfare certificate of use within one month or extended period and pay duty if not used; permitted sale/disposal requires intimating the proper officer and payment of duty within one month, with the proper officer empowered to accept delayed compliance for sufficient cause.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for unexpanded polystyrene beads: conditional relief for Malaria Research Centre subject to use certification and duty payment.
Exemption relieves unexpanded polystyrene beads purchased by the Malaria Research Centre for malarial control from excise duty, subject to undertakings: produce a Ministry of Health and Family Welfare certificate of use within one month or extended period and pay duty if not used; permitted sale/disposal requires intimating the proper officer and payment of duty within one month, with the proper officer empowered to accept delayed compliance for sufficient cause.
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