Notification No. 39/2012- Central Excise , New Delhi, the 19th November, 2012
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:-
|“32||Equipment and stores
(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)]
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.