GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 19th November, 2012
Notification No. 39/2012- Central Excise
G.S.R. 833 (E).- 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,
on 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 Ministry of Finance (Department of Revenue), No.64/95-Central
Excise, dated the 16th March, 1995, published in the Gazette of India,
Extraordinary, vide number G.S.R.256 (E), dated the 16th March, 1995, namely:-
In the said notification, in the Table, after serial number 31 and entries
relating thereto, the following S.No. and entries shall be inserted, namely:-
| (1)
|
(2)
|
(3) |
| “32 |
Equipment and stores |
If,-
(i) used for the systems and sub-systems of Project ASTRA of the Government of
India in the Ministry of Defence;
(ii) before clearance of the said goods, a certificate from the Project
Director, ASTRA, Defence Research and Development Laboratory, Hyderabad, in the
Ministry of Defence to the effect that the goods are intended for the aforesaid
use is produced to the proper officer; and
(iii) the aforesaid use is elsewhere than in the factory of production of the
said goods, the manufacturer produces within five months from the date of
clearance or within such extended period as the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, may
allow in this regard, a certificate from the said Project Director, ASTRA,
indicating the date of receipt of the said goods by that organisation and
certifying that they have been actually put to the aforesaid use.
Explanation. – Nothing contained in this exemption shall have effect on or after
the 1st day of March, 2013.” |
[F.No.354/14/2006 –TRU(Pt- II)]
(Akshay Joshi)
Under Secretary to the Government of India
Note: - The principal notification was published in the Gazette of India,
Extraordinary, vide notification No.64/95-Central Excise, dated the 16th March,
1995, G.S.R. 256(E), dated the 16th March, 1995 and was last amended by
notification No. 38/2012- Central Excise, dated the 18th October, 2012 vide
number G.S.R. 773(E), dated the 18th October, 2012.