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Defense Goods Exemption Valid with Certificate Signed by Higher Rank than Deputy Secretary per Notification No. 63/95-CE.

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....Exemption under Notification No. 63/95-CE dated 16.03.1995 - Goods supplied to defence - as is seen from the certificate, the person signing the same is holding the rank in pay scale higher than the Deputy Secretary to Government of India in which case even though the certificates were not signed by Deputy Secretary, the same should be accepted. - AT....