TaxTMI 
TaxTMI 
Exemption to goods supplied for defence and other specified purposes
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....leviable under the second mentioned 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 1^st 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 1^st 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 disc....
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....ard; or (b) procured by ^29[any public sector oil company] from any other manufacturer of the said fuels and supplied as stores for consumption on board a vessel of 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 Ce....
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....tems and sub-systems of the Integrated Guided Missiles to be developed under the Integrated Guided Missiles Development Programme of the Government of India in the Ministry of Defence; (ii) before clearance of the said goods, a certificate from the Chairman or Member 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 ....
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....All goods If,- (i) supplied to the Programme SANGRAHA under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Programme Director, Programme SANGRAHA, Department of Defence Research and Development, to the effect that such goods are intended for the said Programme SANGRAHA, is produced to the proper officer. ^618 All goods If- (i) supplied to the Programme 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....
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....tificate from the Project Director, ASTRA, Defence Research and Development Laboratory, Hyderabad, in the Ministry of Defence to the effect that the goods are intended for the aforesaid use is produced 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. ^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 Pr....
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....r of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction in the matter that such goods are intended to be used for the purpose specified at (a) above.] ^31[29 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 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; ....
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....e 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, 2013.] ^37[34 Equipment and stores If,- (i) used for the systems and sub-systems of Project ASTRA of the Government of India in the Ministry of Defence; (ii) before clearance of the said goods, a certificate from the Project Director, ASTRA, Defence Research and Development Laboratory, Hyderabad, in the Ministry of Defence to the effect that the goods are intended for the aforesaid use is produced 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 ....
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....produce power to submarine vessels including Torpedo and Chariot; ^5(ii) "Armed Forces of the Union" includes the Central Reserve Police Force, the Indo Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force, the National Security Guard and the Assam Rifles, maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968), the National Security Guard Act, 1986 (47 of 1986) and the Assam Rifles Act, 1941 (5 of 1941). ******************* Notes:- (As amended by Notifications). No. 96/95-CE, dated 26-5-1995; 116/95-CE, dated 13-11-1995; 1/96-CE, dated 1-1-1996; 7/98-CE, dated 2-6-1995; 4/2000-CE, dated 21-2-2000; 11/2000-CE, dated 1-3-2000; 46/2000-CE, dated 28-8-2000; 49/2000-CE, dated 29-9-2000; 35/2001-CE, dated 29-6-2001; 46/2001-CE dated 25-9-2001; 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 ....
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.... inserted vide Notification No. 25/2002 dated 11/4/2002 13. For the words, "Systems and sub-systems of launch vehicle and systems and sub-systems of satellite projects", the words "Stainless steel sheets, systems and sub-systems of launch vehicle and stainless steel sheets, systems and sub-systems of satellite projects" has been substituted vide Notification No. 16/2003 dated 1/3/2003 14. For the words, "Indian Navy", the words "Indian Navy or Coast Guard" has been substituted vide Notification No. 16/2003 dated 1/3/2003 15. For the words "Rear Admiral of the Indian Navy or any other officer of the Indian Navy", the words "Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of the Indian Navy or Coast Guard" vide Notification No. 16/2003 dated 1/3/2003 16. Has been inserted vide Notification No. 15/2004 dated 27/2/2004 17. For the words and figures "the 1st day of December, 2005" the words and figures "the 1st day of June, 2006" has been substituted vide Notification No. 1/2006 dated 24/1/2006 18. Has been substit....