Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 33/ 2010 -Central Excise
New Delhi, the 19th October, 2010
G.S.R. 845 (E). — In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3)
of section 111 of Finance(No.2) Act,1998 ( 21 of 1998), sub-section (3) of
section 133 of Finance Act,1999 ( 27 of 1999) and sub-section (3) of section 147
of Finance Act, 2002( 20 of 2002), 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, from the whole of –
- the additional duty of the excise leviable thereon under section 111 of
Finance (No.2) Act,1998 and section 133 of Finance Act,1999; and
- the special additional excise duty leviable thereon under 147 of Finance
Act, 2002:
Provided that before removal of the said goods, the manufacturer produces before
the Assistant Commissioner of Central Excise or Deputy Commissioner of Central
Excise, as the case may be, having jurisdiction over his factory a certificate
from the United Nations or the international organisation that the said goods
are intended for such use;
Explanation.— For the purposes of this notification, "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.
(K.S.V.V. Prasad)
Under Secretary to the Government of India
[F.No.354/74/1995-TRU (Pt.4)]