central excise query
CS Harsad Seta
(Querist) 04 August 2010
This query is : Resolved
i had sent goods to a party in W.B. without paying excise duty vide notification no. 108/95.So will this notifiaction issued by W.B.Govt. valid ?
R.Ramachandran
(Expert) 16 September 2010
Dear Mr. Harsad,
Under notification No. 108/95-C.E., dated August, 28, 1995, (The Notification was issued by Central Government and not by the West Bengal Government) exemption from central excise duty is provided to goods supplied to the UN or an International Organisation, or project financed by said UN or organisation, as per the conditions specified in the said Notification.
For claiming exemption, the manufacturer of subject goods is required to produce before the jurisdictional Central Excise AC/DC a certificate, for various situations as mentioned in the notification.
In terms of para C (i) of the Notification, such certificate is required to be signed by the ‘executive head’ of the Project Implementing Authority and countersigned by an officer not below the rank of a Joint Secretary to the GoI, in the concerned Line Ministry in the GoI.
