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    <title>Reference regarding proper certificate under Notification No. 108/95-Central Excise dated 28.08.1995</title>
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    <description>The notification defines the line ministry as the ministry nominated for a project by the Government through the Department of Economic Affairs, and requires the exemption certificate to be countersigned by an officer not below the rank of a Joint Secretary in that ministry. A Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport &amp; Highways satisfies the countersignature requirement, and certificates issued by the Superintending Engineer and so countersigned should be honoured.</description>
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      <description>The notification defines the line ministry as the ministry nominated for a project by the Government through the Department of Economic Affairs, and requires the exemption certificate to be countersigned by an officer not below the rank of a Joint Secretary in that ministry. A Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport &amp; Highways satisfies the countersignature requirement, and certificates issued by the Superintending Engineer and so countersigned should be honoured.</description>
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