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Exemption to Goods Supplied to Foreign Diplomatic or Consular Missions in
India
Central
Excise Notification No. 51 dated 1st October 2002
In
exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby makes the following further
amendments in the notification of the Government of India in the erstwhile
Ministry of Finance (Department of Revenue), No. 6/ 2002 - Central Excise, dated
the 1st March, 2002, namely: -
In
the said notification,
(i)
in the Table, for S.No.233 and the entries relating thereto, the
following S. No. and entries shall be substituted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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�233.
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Any
Chapter
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Goods
supplied for, -
(a)
the official use of foreign diplomatic or consular missions in India;
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Nil
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Nil
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56
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(b)
the personal use of diplomatic agents/ career consular officers in India.
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Nil
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Nil
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56A�;
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(ii)
in the Annexure, after condition No.56 and the entries relating thereto,
the following condition No. and the entries relating thereto shall be inserted,
namely: -
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Condition
No.
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Conditions
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�56A.
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If,
-
(a)
the goods are purchased by diplomatic agents/career consular officers
directly from the manufacturer;
(b)
before the goods are cleared from the factory, the manufacturer produces
to the Deputy Commissioner of Central Excise or the Assistant Commissioner
of Central Excise, as the case may be, having jurisdiction over his
factory, a certificate from the Protocol Division of the Ministry of
External Affairs that the concerned diplomatic agent/career consular
officer is entitled to exemption from excise duty on the principle of
reciprocity; and
(c)
the concerned diplomatic agent/career consular officer availing of
exemption gives an undertaking to the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may
be, having jurisdiction over his factory that the goods shall be put to
his personal use�.
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