NTF. NO. 51/2002-CE, DT. 01/10/2002

NTF NO. 06/2002-CE, DT. 01/03/2002 - Goods for Use of Diplomatic Agents/Career Consular Officers in India-Excise Duty Off

G.S.R. 673(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002, namely:-

In the said notification,

(i) in the Table, for S.No.233 and the entries relating thereto, the following S.No. and entries shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“233.	Any Chapter	Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India; (b) the personal use of diplomatic agents/career consular officers in India.	Nil Nil	Nil Nil	56 56A”;

(ii) in the Annexure, after condition No.56 and the entries relating thereto, the following condition No. and the entries relating thereto shall be inserted, namely:-

Condition No.

Conditions

“56A.

If,- (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”.

[F.No. 354/50/99-TRU (pt.I)]

(Aman Kumar Singh)
Under Secretary to the Government of India

Note:
The principal notification No. 6/ 2002- Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide number G.S.R 127(E), dated the 1st March, 2002, and was last amended by notification No.50/2002-Central Excise, dated the 25th September, 2002, G.S.R 663 dated the 25th September, 2002.

(Pl. refer Ntf. No. 53/2002-CE, Dt. 30/10/2002)

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