TaxTMI 
TaxTMI 
TaxTMI 
Exemption to goods supplied for defence and other specified purposes
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....tioned Act on goods specified against S. No. 1, 2,3 and 4 of the said Table; Provided that in respect of S. No. 16 of the said Table, nothing contained in this notification shall apply on or after the 1st day of December, 1999. Provided further that in respect of S. No. 17 of the said Table, nothing contained in this notification shall apply on or after the 1st day of July, 2002. [20, 26]Provided further that in respect of S.No. 23 of the said TABLE, nothing contained in this notification shall apply on or after the 1st day of June, 2008. 21Provided also that in respect of S.No.24 of the said TABLE, nothing contained in this notification shall apply on or after the 1st day of September, 2012. Table S.No. Description of goods Conditions (1) (2) (3) 1. All goods If, -- (i) donated for the welfare of the defence personnel; (ii) it is certified on the relevant clearance documents, by the producer or manufacturer, or the owner or keeper of the warehouse in which such goods are deposited, that the goods are intended to be donated for the above purpose without discrimination on the grounds of religion, race or caste or any of them and distributed among or utilised f....
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.... the Indian Navy or Coast Guard: Provided that- (i) 30[such public sector oil company] obtains registration under rule 9 of the Central Excise Rules, 2002, with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the concerned supply point; (ii) maintains records of receipt and supplies of these fuels; (iii) submits a monthly reconciliation statement to and proves to the satisfaction of the jurisdictional central excise officer that such fuels have been supplied as stores for consumption on board a vessel of Indian Navy or Coast Guard; and (iv) failing which 30[such public sector oil company] pays the excise duty leviable on fuels not properly accounted for along with interest." 4. 18Cigarettes falling under heading 2402 If,-- (i) supplied as stores for consumption on board a vessel of the 1Indian Navy or Coast Guard; (ii) the manufacturer follows such procedure as may be specified in this regard by the Commissioner of Central Excise having jurisdiction over his factory; and (iii) the Commanding Officer of the 1Indian Navy or Coast Guard Ship issues to the officer-in-charge of the bonded warehouse from where the supply of c....
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....mber Secretary of Programme Management Board or the Director of Management Services, Defence Research and Development Laboratory, in the Ministry of Defence to the effect that the said goods are intended for the aforesaid use, is produced to the proper officer; 3(iii) omitted (iv) the aforesaid use is elsewhere than in the factory of production of the said goods, the manufacturer produces within five months from the date of clearance or within such extended period as the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise may allow in this regard, a certificate from the said Chairman or Member Secretary or as the case may be the said Director, indicating the date of the receipt of the said goods by that organisation and certifying that they have been actually put to the aforesaid use. 9. 3Omitted 10. Internal Combustion engines and electric storage batteries falling under chapters 84 or 85 If, - (i) such engines are designed for use as prime movers for transport vehicles and given for that purpose some special shape, size, or quality which would not be essential for any other purpose; (ii) it is proved to the satisfaction of the officer....
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....ogramme SAMYUKTA under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Programme Director, Programme SAMYUKTA to the effect that such goods are intended for the said Programme SAMYUKTA, is produced to the proper officer. Explanation - Nothing contained in this exemption shall have effect on or after the 171st day of June, 2006 719. All equipments; stores, systems and sub-systems; design, development or construction aids; computer hardwares and softwares required for design or development or construction or manufacturing activities connected with the programme, including jigs, fixtures and tools required for the programme. If,- (i) the order or contract or letter of intent is placed on the manufacturer of the said goods by Headquarters 8ATVP or its authorised work centres; and (ii) before clearance of the said goods, a certificate from the 9Project Director or Director of the ATV Programme (of the rank of a Real Admiral of the Indian Navy or of equivalent rank of the joint secretary to the Government of India), to the effect that the said goods are intended for the said use, is produced to the proper officer. 1120. Pistol 9mm. fal....
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....ise, as the case may be, may allow in this regard, a certificate from the said Project Director, ASTRA, indicating the date of receipt of the said goods by that organisation and certifying that they have been actually put to the aforesaid use. 2325 Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (i) supplied to the Programme LR-SAM under the Ministry of Defence; and (ii) before clearance of the said goods, a certificate from the Programme Director, Programme LR-SAM to the effect that such goods are intended for the said Programme LR-SAM, is produced to the proper officer. Explanation. - Nothing contained in this exemption shall have effect on or after the 31st day of May, 2011. 27[26 Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for Programme AD of Ministry of Defence If,- (i) supplied to the Programme AD under the Ministry of Defence; and (ii) before clearance of the....
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....nded for the said Programme LR-SAM, is produced to the proper officer. Explanation. - Nothing contained in this exemption shall have effect on or after the 25th day of November, 2011.] 32[30 Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (i) supplied to the Programme LR-SAM under the Ministry of Defence; and (ii) before clearance of the said goods, a certificate from the Programme Director, Programme LR-SAM to the effect that such goods are intended for the said Programme LR-SAM, is produced to the proper officer. Explanation. - Nothing contained in this exemption shall have effect on or after the 25th day of May, 2012.] 34[31. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (i) supplied to the Programme LR-SAM under the Ministry of Defence; and (ii) before clearance of the said goo....
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....to the proper officer; and (iii) the aforesaid use is elsewhere than in the factory of production of the said goods, the manufacturer produces within five months from the date of clearance or within such extended period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow in this regard, a certificate from the said Project Director, ASTRA, indicating the date of receipt of the said goods by that organisation and certifying that they have been actually put to the aforesaid use. Explanation. - Nothing contained in this exemption shall have effect on or after the 38[1st day of January, 2017].] 39[35. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (i) supplied to the Programme LR-SAM under the Ministry of Defence; and (ii) before clearance of the said goods, a certificate from the Programme Director, Programme LR-SAM to the effect that such goods are intended for the said Programme LR-SAM, is produced to the prope....
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....001; 25/2002-CE, dated 11-4-2002; 58/2002-CE, dated 3-12-2002; 16/2003-CE, dated 1-3-2003; 51/2003-CE, dated 12-6-2003; 15/2004-CE27-2-2004; 18/2004-CE, dated 23-3-2004 1/2006-CE24-1-2006; 20/2006-CE, 1-3-2006; 40/2006-CE, dated 21-8-2006; 42/2006-CE, dated 20-10-2006; 15/2007-CE, dated 1-3-2007; 30/2007-CE, dated 10-7-2007; 37/2007-CE, dated 1-11-2007; 7/2008-CE, dated 1-3-2008; 15/2008-CE, dated 17-3-2008; 6/2009-CE, dated 22-5-2009; 27/2010-CE, dated 4-6-2010 and 30/2010-CE, dated 22-7-2010. 1. For the words Indian Navy, the words Indian Navy or Coast Guard has been substituted vide Notification No. 7/98 dated 2/6/1998 2. For the word and figures or 87, the figures and words 87, or motor vehicles in completely knocked down or semi knocked down form has been substituted vide Notification No. Supra 3. Has been Omitted vide Notification No. Supra 4. For the words Armed Forces of the Union under the Ministry of Defence the words Armed Forces of the Union has been substituted vide Notification No. Supra 5. Has been substituted vide Notification No. Supra 6. Has been inserted vide Notification No. 4/2000 dated 21/2/2000 7. Has been inserted vide Notification No. 1....
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....uot;heading 8507" has been substituted vide Notification No. 20/2006 dated 1/3/2006 20. Has been inserted vide Notification No. 40/2006 CE dated 21-8-2006 21. Has been inserted vide Notification no. 42/2006 CE dated 20-10-2006 22. Has been substituted vide Notification no 15/2007 CE dated 1-3-2007 23. Has been inserted vide Notification no 30/2007 CE dated 10-7-2007 24. Has been inserted vide notification no 37/2007 dated 1/11/2007 25. Sr. No. 7 has been amended vide notification no. 7/2008 CE dated 1/3/2008 before substitution, this entry was read as: 7. 13Stainless steel sheets, systems and sub-systems of launch vehicle and stainless steel sheets, systems and sub-systems of satellite projects 22Components, raw materials, tools, lubricants and propellants, systems and subsystems of launch vehicles and satellite projects; scientific and technical instruments, apparatus, equipments (including computers); including their accessories, parts, spare parts, components and raw materials. 26. In the preamble, in the third proviso, the date has been substituted vide notification no. 15/2008 CE dated 17-3-2008, before substitution, it was read as, "1st da....