Excise duty exemption for launch vehicle and satellite systems conditioned on ISRO use and Joint Secretary certification. Systems and sub-systems of launch vehicle and satellite projects specified in the Central Excise Tariff are exempt from excise duty provided they are intended for use in Department of Space launch vehicle or satellite projects, certified by an officer not below Joint Secretary, and, when used outside the factory of production, subject to the procedure in Chapter X of the Central Excise Rules.
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 launch vehicle and satellite systems conditioned on ISRO use and Joint Secretary certification.
Systems and sub-systems of launch vehicle and satellite projects specified in the Central Excise Tariff are exempt from excise duty provided they are intended for use in Department of Space launch vehicle or satellite projects, certified by an officer not below Joint Secretary, and, when used outside the factory of production, subject to the procedure in Chapter X of the Central Excise Rules.
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