Exemption for defence programme supplies: goods supplied to the programme are excise exempt if a prior defence certificate is produced. The notification inserts a conditional exemption for all goods supplied to Programme DIVYA DRISHTI, applicable only when, before clearance, a certificate from the designated defence certifying authority is produced to the proper officer confirming the goods are intended for that Programme, thereby amending Notification No. 64/95-Central Excise.
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 defence programme supplies: goods supplied to the programme are excise exempt if a prior defence certificate is produced.
The notification inserts a conditional exemption for all goods supplied to Programme DIVYA DRISHTI, applicable only when, before clearance, a certificate from the designated defence certifying authority is produced to the proper officer confirming the goods are intended for that Programme, thereby amending Notification No. 64/95-Central Excise.
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