*-414 n30-11 q 3T-171-671 31-01-111COMMISSIONERATE OF CENTRAL EXCISE & SERVICE TAX

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141 TE4qT / TRADE NOTICE NO.01/2016-CCEIII

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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