Excise duty exemption for defence programme supplies conditioned on pre clearance certification, but subject to an expiry cutoff. An amendment inserts a new serial entry exempting all goods supplied to Programme SAMYUKTA under the Ministry of Defence from excise duty, provided a certificate from the Programme Director is produced to the proper officer before clearance; the exemption is expressly limited and ceases to have effect on or after 1st September 2000.
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 defence programme supplies conditioned on pre clearance certification, but subject to an expiry cutoff.
An amendment inserts a new serial entry exempting all goods supplied to Programme SAMYUKTA under the Ministry of Defence from excise duty, provided a certificate from the Programme Director is produced to the proper officer before clearance; the exemption is expressly limited and ceases to have effect on or after 1st September 2000.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.