Zero Excise Duty for Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Deference

[Ref: DoR Notification No. 38/2012-Central Excise dated 18 October 2012]

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 16^th March, 1995 which was published in the Gazette of India, Extraordinary, vide number G.S.R.256(E), dated the 16^th March, 1995, namely:-

In the said notification, in the Table, after S.No. 30 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(1)	(2)	(3)
“31	Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence	If,- (i) supplied to the Programme LR-SAM under the Ministry of Defence; and (ii) before clearance of the said goods, a certificate from the Programme Director, Programme LR-SAM to the effect that such goods are intended for the said Programme LR-SAM, is produced to the proper officer. Explanation. – Nothing contained in this exemption shall have effect on or after the 25^th day of November, 2012.”

[F.No.354/139/2006 –TRU (Pt)]