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<h1>Excise Duty Exemption for ISRO Launch Vehicle and Satellite Projects under Central Excise Tariff Act, 1985</h1> The Central Government exempts systems and sub-systems used in launch vehicle and satellite projects from excise duty under the Central Excise Tariff Act, 1985. This exemption applies to projects of the Indian Space Research Organisation, Department of Space. To qualify, a Joint Secretary or higher official must certify the intended use of these systems and sub-systems. Additionally, if the use occurs outside the production factory, the procedure outlined in Chapter X of the Central Excise Rules, 1944, must be followed.