Notification No. 13/2008-CE dated 01.03.2008
Case of goods supplied to the projects financed by the United Nations or an international organisation - “goods are required for the execution of the project”
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), read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957), 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. 108/95-Central Excise, dated
the 28th August, 1995 which was published in the Gazette of India,
Extraordinary, vide number G.S.R.602 (E), of the same date, namely: -
In the said notification, the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1, as so numbered, the following Explanation shall be inserted, namely:-
‘Explanation 2.-For the removal of doubts, it is hereby clarified that the benefit under this notification, in the case of goods supplied to the projects financed by the United Nations or an international organisation, is available when the goods brought into the project are not withdrawn by the supplier or contractor and the expression “goods are required for the execution of the project” shall be construed accordingly.’.
Under Secretary to the Government of India
Note:- The principal notification No.108/95-Central Excise, dated the 28th August, 1995 was published in the Gazette of India, Extraordinary, vide number G.S.R. 602 (E), dated the 28th August, 1995 and was last amended vide notification No.50/2001- Central Excise, dated the 12th October, 2001 published vide number G.S.R. 776 (E), dated the 12th October, 2001.
ieport.com - India's Premier portal on Central Excise matters