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*-414 n30-11 q 3T-171-671 31-01-111COMMISSIONERATE OF CENTRAL EXCISE & SERVICE TAX
AHMEDABAD-III4T-4 - CUSTOMS HOUSE, 3410TRTT irt NEAR.ALL INDIA RADIO, -icwip
NAVARANGAPURA, 3-1-61 11[q- AHMEDABAD-380013
Tele:27545100/ Fax-27543676
141 TE4qT / TRADE NOTICE NO.01/2016-CCEIII
1:49-4/Sub: T4.108/95— n30-1Iq c 28/08/1995 ch31Err s) 3f4f4d- I
Forwarding of Notification No.108/95 - Central Excisedtd.28.08.1995 m/r -
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A copy of Notification No.108/95 dated 28.08.1995 fromF.No.96/41/2015-CX.I issued by Government of India, Ministry of Finance,Department of Revenue is enclosed herewith for information and guidanceof the trade and field formation. The Notification is self-explanatory.
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All Trade Association/Chamber of Commerce and the Members of theRAC/PGRC are requested to bring this to the notice of theirmembers/constituents.
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All JDC/JAC of C.Ex., Ahmedabad-III are directed to bring this to thenotice of all officers under their charge.
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Administrative Officer (ADM), C.Ex., H.Q., A'bad-III, for circulation of thisTrade Notice as per mailing list of trade and Department.
Copy to:
2. The Superintendent, System, H.Q., C.Ex. Ahmedabad to upload on website.
F.No.96/41/2015-CX.IGovernment of India
Department of RevenueMinistry of Finance
Central Board of Excise and Customs*********
New Delhi, dated the 7 th January, 2016
.10,Principal Chief Commissioner I Chief Commissioner of Central Excise (All).Principal Commissioner of Central Excise / Commissioner of Central Excise (All),Web-master, CBEC
Sir,
Subject-Reference regarding proper certificate under Notification No. 108/95-Cent ral Excise dated 28.08.1995
A reference was received from Minister of Road Transport highways and
Shipping, Government of India. Ministry has in its letter inter alia stated that,
I. It has undertaken projects with the loan assistance of World Bank under
National Highways Interconnect ivity Improvement Pro gramme (NI LIP).
IL Central Excise duty for the goods required for the execution of works
financed by International Funding Organisation like World bank is
exempted under Notification No, I 08/95-Central Excise, dated
28.08.1995(amended from time to time).
111. As per provision of this Notification, certificate for availin g excise duty
exemption is to be signed by Executive Head of the Project
Implementing Authority and countersi gned by an Officer not below the
rank of a Joint Secretary to the Government of India. in the concerned
line Ministry in the Government of India.
In this regard different interpretations with regard to line ministry" and
"officer not below the rank of a Joint Secretary to the Government of
India, in the concerned line Ministry" have been made by the field
formation.It is requested that certificates issued by the concerned Superintending
Engineer and countersigned by Chief Engineer in the rank of Joint
Secretary in the Ministry of Road Transport & Highways, Government
of India, should be honoured by the field formations.
2. The issue has been examined. The language of the notification is abundantly
clear. As per the notification, 'Line Ministry' means a ministry in Government of
41-
India, which has been so nominated with respect to a project by the Government ofIndia in the Ministry of Finance (Department of Economic Affairs). Therefore, in thiscase. Ministry of Road Transport & Highways is the 'Line Ministry'. As per anothercondition, certificate is to be countersigned by an officer not below the rank of a JointSecretary to Government of India in such Ministry i.e. Line Ministry. The certificatecountersigned by Chief Engineer in the rank of Joint Secretary in the Ministry of RoadTransport & Highways satisfies the other condition.
In view of the clarification given above, certificates issued by the concernedSuperintending Engineer and countersigned by Chief Engineer in the rank of JointSecretary in the Ministry of Road Transport & Highways, Government of India,should be honoured.
Difficulty experienced, if any, in implementing the instruction should he broughtto the notice of the Board. Hindi version would follow.
Santosh Kumar MishraUnder Secretary to the Government of India
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