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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 10/2017 – Central Excise
New Delhi, the 30th June, 2017
G.S.R. (E)-In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944) and in suppression of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue),
No. 108/95-Central Excise, dated the 28th August, 1995, published
in the Gazette of India, Extraordinary, vide number G.S.R. 602(E), dated the
28th August, 1995, except as respects things done or omitted to be done before
such suppression, the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts all goods falling under the
Fourth Schedule to the Central Excise Act, 1944 (1 of 1944)(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 duty of excise
leviable thereon under section 3 of the said Act.
Provided that before clearance of the said goods, the manufacturer produces
before the Assistant commissioner of central excise having jurisdiction over his
factory, a certificate from the United Nations or an international organisation
that the said goods are intended for the official use by the United Nations or
the said international organisation.
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.
2. This notification shall come into force with effect from the 1st day of
July, 2017
(Ruchi Bisht)
Under Secretary to the Government of India
(F. No. 354/119/2017-TRU)
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