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Exemption to goods supplied to UN or an International Organisation
Notification
No. 108 dated 28th August 1995 (As amended by 7/98, 33/98, 4/99, 40/99,
36/2001, 50/2001)
In exercise of the powers
conferred by sub-section (1) of section 5A of the Central Excises and Salt Act,
1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts all goods falling under the Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods)
when supplied to the United Nations or an international organisation for their
official use or supplied to the projects financed by the said United Nations or
an international organisation and approved by the Government of India, from the
whole of -
(i) the duty of the excise
leviable thereon under section 3 of the Central Excises and Salt Act, 1944(1 of
1944); and
(ii) the additional duty of excise
leviable thereon under sub-section (1) of section 3 of the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957);
Provided that before clearance of the said goods, the
manufacturer produces before the Assistant Commissioner of Central Excise having
jurisdiction over his factory, -
(a) in case the said goods are
intended for the official use by the United Nations or an international
organisation, a certificate from the United Nations or the international
organisation that the said goods are intended for such use;
(b) In case the said goods are -
(i) supplied to an
international organisation listed in the Annexure
appended to this notification for use in a project that has been approved by
the Government of India and financed (whether by a loan or a grant) by such an
organisation, a certificate from such an organisation that the said goods are
required for the execution of the said project and that the said project has
duly been approved by the Government of India; or
(ii) supplied to a project has
been approved by the Government of India and financed (whether by a loan or a
grant) by an international organisation listed in the
said Annexure, a certificate from an officer not below the rank of Deputy
Secretary to the Government of India, in the Ministry of Finance (Department of
Economic Affairs) that the said goods are required for the execution of the said
project and that the said project has duly been approved by the Government of
India;
(c) in case the said goods are
intended to be supplied to a project finance (whether by a loan or a grant) by
the World Bank, the Asian Development Bank or any international organisation,
and other than those listed in the Annexure;
(i) if the said project has
been approved by the Government of India, a certificate from the executive head
of the Project Implementing Authority and countersigned by an officer not below
the rank of a Joint Secretary to the Government of India, in the concerned Line
Ministry in the Government of India, that the said goods are required for the
execution of the said project and that the said project has duly been approved by the Government of India, and
(ii) if the said project has been
approved by the Government of India for implementation by the Government of a
State or a Union Territory, a certificate from the executive head of the Project
Implementing Authority and countersigned by the Principal Secretary or the
Secretary (Finance), as the case may be, in the concerned State Government or
the Union Territory, that the said goods are required for the execution of the
said project, and that the said project has duly been approved by the Government
of India for implementation by the concerned State Government.
Explanation:
For the purposes of this notification -
(a) �international organisation� means an
international organisation to which the Central Government has declared, in
pursuance of section 3 of the United Nations (Privileges and Immunities) Act,
1947(46 of 1947), that the provisions of the Schedule to the said Act shall
apply;
(b) �Line Ministry� means a Ministry in the
Government of India, which has been so nominated with respect to a project, by
the Government of India, in the Ministry of Finance (Department of Economic
Affairs).
ANNEXURE
1. United
Nations Development Programme,
2. United
Nations International Children�s� Fund,
3. Food
and Agricultural Organisation,
4. International
Labour Organisation,
5. World
Health Organisation,
6.
United Nations Population Fund.
7.
United Nations World Food Programme.
8.
United Nations Industrial Development Organisation.
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