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    <title>Exemption to substitutes of ozone depleting substances</title>
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    <description>Goods required for substitution of ozone depleting substances are exempted from excise duty if the substitution project is approved by the Ministry of Environment and Forests steering committee and the importer furnishes a certificate signed by an officer not lower than Deputy Secretary in the Ministry confirming the goods are required for that purpose; the exemption is limited to a specified period ending 31st March, 1997.</description>
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      <description>Goods required for substitution of ozone depleting substances are exempted from excise duty if the substitution project is approved by the Ministry of Environment and Forests steering committee and the importer furnishes a certificate signed by an officer not lower than Deputy Secretary in the Ministry confirming the goods are required for that purpose; the exemption is limited to a specified period ending 31st March, 1997.</description>
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