Exemption for Project ASTRA: equipment and stores exempted from central excise subject to certification and post-clearance verification. Exemption added for equipment and stores used for systems and sub-systems of Project ASTRA, subject to (i) a pre-clearance certificate from the Project Director, ASTRA, Defence Research and Development Laboratory, Hyderabad presented to the proper officer, and (ii) post-clearance production by the manufacturer, within five months or extended period allowed by the Deputy/Assistant Commissioner of Central Excise, of a Project Director certificate evidencing receipt and actual use 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.
Exemption for Project ASTRA: equipment and stores exempted from central excise subject to certification and post-clearance verification.
Exemption added for equipment and stores used for systems and sub-systems of Project ASTRA, subject to (i) a pre-clearance certificate from the Project Director, ASTRA, Defence Research and Development Laboratory, Hyderabad presented to the proper officer, and (ii) post-clearance production by the manufacturer, within five months or extended period allowed by the Deputy/Assistant Commissioner of Central Excise, of a Project Director certificate evidencing receipt and actual use when use occurs outside the factory of production.
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