Exemption under 2/95 requires a certificate from development commissioner. Permission letter issued by Development Commissioner can be treated as certificate
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....l Board of Excise & Customs, New Delhi Subject: Amendment to Notification No. 2/95-CE dated 4.1.95 Ref. from Ministry of Commerce. Requests have been received from the Ministry of Commerce as well as from the Trade that Notification No. 2/95-CE dated 4.1.95 should be amended, doing away with the requirement of a certificate to be issued....
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