Condition NoCondition
56If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory ­
(a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and
(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that-
(i) he will produce a certificate, within three months from the date of clearance of the goodsor such extended period as may be permitted by the Deputy Commissioner of Central Excise orthe Assistant Commissioner of Central Excise, as the case may be, that the goods have been putto use, or are in the use, as the case may be, of the mission or consulate;
(ii)the goods will not be sold or otherwise disposed of before the expiry of three years fromthe date of clearance of the goods, and
(iii)in the event of non compliance of sub-clause (i), the diplomatic or consular mission willpay the duty which would have been leviable at the time of clearance of goods, but for thisexemption.

56AIf,-
(a) the goods are purchased by diplomatic agents/career consular officers directly from the manufacturer;
(b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent/career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and(c) the concerned diplomatic agent/career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his personal use”.

(Conditions No. 56A has been inserted vide Ntf. No. 51/2002-CE, Dt. 01/10/2002)