Exemption for supplies to SAMYUKTA Programme requires director's pre-clearance certificate and ends after the prescribed effective date. Exemption of excise duty applies to all goods supplied to the SAMYUKTA Programme under the Ministry of Defence provided that, before clearance, a certificate from the Programme Director to the effect that the goods are intended for the Programme is produced to the proper officer; this certificate is a condition precedent and the exemption ceases to have effect on or after the prescribed effective date.
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 supplies to SAMYUKTA Programme requires director's pre-clearance certificate and ends after the prescribed effective date.
Exemption of excise duty applies to all goods supplied to the SAMYUKTA Programme under the Ministry of Defence provided that, before clearance, a certificate from the Programme Director to the effect that the goods are intended for the Programme is produced to the proper officer; this certificate is a condition precedent and the exemption ceases to have effect on or after the prescribed effective date.
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