Exemption from excise duty – NHAI Member can sign
As per notification No. 108/95- C.E dated 28.8.1995, exemption is granted to goods supplied to the United Nations or an International Organisation, or project financed by the United Nations or organisation, as per the conditions specified in the 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.
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 .
The benign Board has acceded to the request and has ordered that the certificates signed by the Member should be accepted.
Exactly three months ago, the CBEC issued a similar instruction in respect of the customs duty exemption for NHAI . Why did they not think of the excise exemption at that time? Please see 18.09.2007
CBEC's F.No . 110/ 49 /2007- CX.3 dated December 17, 2007