Exemption for Project ASTRA equipment subject to pre- and post-clearance certification and specified time limitation. Amendment creates a conditional excise exemption for equipment and stores for Project ASTRA: claimant must produce a pre-clearance certificate from the Project Director, ASTRA, DRDL, Hyderabad certifying intended use; where goods are used outside the factory of production, the manufacturer must, within five months of clearance or any extended period allowed by the Deputy or Assistant Commissioner of Central Excise, produce a certificate from the Project Director evidencing receipt and actual use; the exemption is time-limited and ceases on a specified future date.
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Provisions expressly mentioned in the judgment/order text.
Exemption for Project ASTRA equipment subject to pre- and post-clearance certification and specified time limitation.
Amendment creates a conditional excise exemption for equipment and stores for Project ASTRA: claimant must produce a pre-clearance certificate from the Project Director, ASTRA, DRDL, Hyderabad certifying intended use; where goods are used outside the factory of production, the manufacturer must, within five months of clearance or any extended period allowed by the Deputy or Assistant Commissioner of Central Excise, produce a certificate from the Project Director evidencing receipt and actual use; the exemption is time-limited and ceases on a specified future date.
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