Diplomatic exemptions: excise duty waived for goods supplied for official use subject to reciprocity certificate and compliance conditions. Goods supplied for the official use of foreign diplomatic or consular missions in India are exempt from excise duty subject to conditions: production of a Protocol Division certificate confirming entitlement based on reciprocity and an undertaking by the head of mission or authorised officer to furnish, within three months (or extended period permitted), a certificate that the goods have been put to use, to refrain from sale or disposal for three years, and to pay duty applicable at clearance if the use-certification requirement is not met.
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.
Diplomatic exemptions: excise duty waived for goods supplied for official use subject to reciprocity certificate and compliance conditions.
Goods supplied for the official use of foreign diplomatic or consular missions in India are exempt from excise duty subject to conditions: production of a Protocol Division certificate confirming entitlement based on reciprocity and an undertaking by the head of mission or authorised officer to furnish, within three months (or extended period permitted), a certificate that the goods have been put to use, to refrain from sale or disposal for three years, and to pay duty applicable at clearance if the use-certification requirement is not met.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
