Excise duty exemption for supplies to Programme SAMYUKTA requires a Programme Director certificate before clearance and has a set expiry. Amendment inserts a conditional excise duty exemption for all goods supplied to Programme SAMYUKTA under the Ministry of Defence, operative only if, before clearance, a certificate from the Programme Director stating the goods are intended for the Programme is produced to the proper officer; the exemption is limited by an express expiry provision.
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 supplies to Programme SAMYUKTA requires a Programme Director certificate before clearance and has a set expiry.
Amendment inserts a conditional excise duty exemption for all goods supplied to Programme SAMYUKTA under the Ministry of Defence, operative only if, before clearance, a certificate from the Programme Director stating the goods are intended for the Programme is produced to the proper officer; the exemption is limited by an express expiry provision.
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