https://www.taxtmi.com/caselaws?id=116364 Notification No. 64/95-C.E. extends exemption to systems and sub-systems used in ISRO launch vehicle or satellite projects, subject to its conditions. Rocket propellants may qualify as essential rocket-propulsion sub-systems where the competent ISRO project authority certifies their intended project use. Such certificates carry binding force for excise purposes and cannot be disregarded by jurisdictional officers unless patently absurd or displaced through proper higher clarification. On that approach, duty demands and penalties relating to certified rocket propellants were unsustainable. en-us Fri, 17 Jun 2005 00:00:00 +0530 Fri, 17 Jun 2022 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116364 Notification No. 64/95-C.E. extends exemption to systems and sub-systems used in ISRO launch vehicle or satellite projects, subject to its conditions. Rocket propellants may qualify as essential rocket-propulsion sub-systems where the competent ISRO project authority certifies their intended project use. Such certificates carry binding force for excise purposes and cannot be disregarded by jurisdictional officers unless patently absurd or displaced through proper higher clarification. On that approach, duty demands and penalties relating to certified rocket propellants were unsustainable. Case-Laws Central Excise Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116364