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Circular

INSTRUCTION, DT. 17/12/2007

Document type
Circular
Reference no.
N
Dated

Delegation of the authority to sign the Central Excise Duty Exemption Certificate to Member (Administration) of NHAI in terms of NTF NO.108/95-CE, DT. 28/08/1995-request reg.

INSTRUCTION, DT. 17/12/2007

Delegation of the authority to sign the Central Excise Duty Exemption Certificate to Member (Administration) of NHAI in terms of NTF NO.108/95-CE, DT. 28/08/1995-request reg.

Reference is invited to Notification No.108/95-CE, dated 28/08/1995 wherein exemption from central excise duty is provided to goods supplied to the United Nations or an International Organisation, or project financed by said United Nations or organisation, as per the conditions specified in the said Notification. For claiming exemption, the manufacturer of subject goods is required to produce before the jurisdictional Central Excise AC/DC a certificate, for various situations as mentioned in the notification.

In terms of para C(i) of the Notification, such certificate is required to be signed by the ‘executive head’ of the Project Implementing Authority and countersigned by an officer not below the rank of a Joint Secretary to the Govt. of India, in the concerned Line Ministry in the Govt. of India.

2. National Highway Authority of India (NHAI) has represented that they are implementing such projects and the Chairman of NHAI has to sign hundreds of such certificates, making it a very time consuming exercise. Therefore, in their Board meeting, NHAI has resolved to delegate the power vested in the Chairman as ‘executive head’ to Member (Finance). Hence they have requested to extend the exemption under the said Notification on the basis of certificate issued by Member(Finance), NHAI.

3. Board(CBEC) has examined the matter. Board has noted that the issue of such certificate is a time consuming exercise. Accordingly, Board has decided that henceforth in respect of Notification No.108/95-CE, dated 28.8.1995, the exemption under the said Notification shall be extended by the Central Excise field formations on the basis of certificate issued by the Member(Finance), NHAI in terms of para C(i) of the said Notification subject to fulfilment of other conditions.

Yours faithfully,

(Dilip Goyal)
Under Secretary to the Govt. of India.

F.No. 110/ 49 /2007-CX.3

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