Exemption for gas containers testing: duty-free samples allowed subject to BIS certification, officer presence and destruction proof. The amendment exempts duty on samples of containers for liquefied or compressed gas drawn for ISI testing, subject to conditions: BIS certification that the sample is required; sampling in presence of Central Excise officers; production of a BIS certificate of actual destruction within three months or such extended period as the Collector permits; and a written undertaking by the manufacturer to pay duty if the destruction certificate is not produced.
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 gas containers testing: duty-free samples allowed subject to BIS certification, officer presence and destruction proof.
The amendment exempts duty on samples of containers for liquefied or compressed gas drawn for ISI testing, subject to conditions: BIS certification that the sample is required; sampling in presence of Central Excise officers; production of a BIS certificate of actual destruction within three months or such extended period as the Collector permits; and a written undertaking by the manufacturer to pay duty if the destruction certificate is not produced.
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