Exemption for UN and international organisation supplies: excise duty waived subject to prescribed certification and project approval. Exemption from central excise and additional excise duties applies to goods supplied to the United Nations or specified international organisations for official use, or to projects they finance and that are approved by the Government of India. The exemption is conditional on production of prescribed certificates before the Assistant or Deputy Commissioner of Central Excise confirming official use or that the goods are required for execution of an approved project. Distinct certification and countersignature routes are prescribed based on the financier and implementing authority. Transitional rules permit transfer to new projects or payment of duty on depreciated value when goods are no longer required for an existing project.
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 UN and international organisation supplies: excise duty waived subject to prescribed certification and project approval.
Exemption from central excise and additional excise duties applies to goods supplied to the United Nations or specified international organisations for official use, or to projects they finance and that are approved by the Government of India. The exemption is conditional on production of prescribed certificates before the Assistant or Deputy Commissioner of Central Excise confirming official use or that the goods are required for execution of an approved project. Distinct certification and countersignature routes are prescribed based on the financier and implementing authority. Transitional rules permit transfer to new projects or payment of duty on depreciated value when goods are no longer required for an existing project.
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