Excise duty exemption for missile systems equipment requires an authority certificate and verification before clearance and use. Equipment and stores intended for use in systems and sub-systems of the Integrated Guided Missiles are exempt from the whole of the excise duty specified in the Central Excise Tariff Schedule, subject to production of a certificate from the programme authority confirming intended use, further evidence as required by the proper officer to verify actual use, and adherence to Chapter X procedures when use occurs outside the factory of production.
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 missile systems equipment requires an authority certificate and verification before clearance and use.
Equipment and stores intended for use in systems and sub-systems of the Integrated Guided Missiles are exempt from the whole of the excise duty specified in the Central Excise Tariff Schedule, subject to production of a certificate from the programme authority confirming intended use, further evidence as required by the proper officer to verify actual use, and adherence to Chapter X procedures when use occurs outside the factory of production.
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