CIR NO.707/23/2003-CX, DT. 16/04/2003
Procedure to be followed for availing Ad-hoc exemption under Section 5A(2) of the Central Excise Act, 1944.
For the purpose of processing application for ad-hoc exemption to an Institution/Organization under Central Excise Act, guidelines issued vide CBEC Circular No.33 issued vide F.No. 467/43/99-CusV dated 13th June 1999 has been made applicable. In order to bring uniformity and simplicity in processing such applications for ad-hoc exemptions, the procedure detailed as followings is required to be observed.
1. The application for ad-hoc exemption will be filed along with the following documents.
a) The document indicating that the institution is registered as a charitable organization and rendering services on "free" or "no loss no profit" basis.
b) A certificate issued by the jurisdictional Commissioner of Central Excise certifying the charitable nature of the organization and the fact of rendering services on "free or" no loss no profit" basis.
(In para 1 (b) bold words has been replaced vide CIR NO.743/59/2003-CX, DT. 11/09/2003)
c) A certificate indicating the details of equipments sought to be procured along with the price and duty amount sought to be foregone.
d) Nature and details of funding along with the name and other details of institutional donor donating the equipments to the charitable organisation.
e) Any other details deemed fit by applicant for processing of his application in terms of circular cited above.
2. If ad-hoc exemption is granted to an institution/organization, monitoring will be done by the Jurisdictional Commissioner of Central Excise on yearly basis in terms of circular no.33 dated 18th June 1999 issued from the F.No. 467/41/99-Cus-V.
3. Ministries/Departments may please bring these guidelines to the notice of all concerned, and direct them to submit their requests for Central Excise Duty exemption in accordance with above mentioned procedural requirements.
Sd/-
(Manish Mohan)
Under Secretary (CX-4)
F.No.167/33/2002-CX-4
Presented by eximkey.com