Notification No. 25/2002-CX, Dt. 11/04/2002

Warships - No Excise Duty on Goods Supplied for Construction of Warships

G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) the Central Government, beingsatisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of theGovernment of India in the Ministry of Finance (Department of Revenue), No. 64/95- Central Excise, dated the 16th march, 1995, namely:-

In the table annexed to the said notification, after S. No. 20 and the entries relating thereto, the following serial No. and entries shall be inserted, namely:-

(1)	(2)	(3)
21.	All goods	If, - (a) the said goods are supplied for use in construction of warships of the Indian Navy; and (b) before clearance of the said goods, a certificate from an officer not below the rank of a Rear Admiral of the Indian Navy or of any other officer of the Indian navy equivalent to the Joint secretary to the Government of India, to the effect that the said goods are intended for the said use, is produced to the proper officer.

Sd/-
(G. D. Lohani)
Under Secretary to the Government of India

Issued by:
Government of India
Ministry of Finance
Department of Revenue, New Delhi

[F. No. 349/3/2002-TRU]

Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 64/95-Central Excise, dated the 16thMarch, 1995 [G.S.R 256(E), dated the 16th March, 1995] and was last amended by notification No. 46/2001-central Excise, dated the 25th September, 2001 [G.S.R. 690(e), dated the 25th September, 2001]

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