Notification No.44/99-CE, dated 29th December,1999
In exercise of the powers conferred by Sub-section (I) of section 5A of the Central Excise Act, 1944 (1of1944) , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/99-Central Excise, dated the 29the February,1999, namely:-

In the said notification,-

(i) In the Table, for S. No.219 and entries relating thereto, the following shall substituted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
219	Any Chapter	Goods supplied for the official use of foreign diplomatic or consular missions in India	Nil	Nil	41

(ii) In the Annexure, for condition No.41, the following shall substituted, namely:-

If, before the clearance of the goods, the manufacture 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 authorised by him, that -

(i) He will proud a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to 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 from the date of clearance of the goods, and

(iii) In the event of non compliance of clause (I), the diplomatic or consular mission will pay the duty which would have been livable at the time clearance of goods, but for this exemption.

(Prashant Kumar)
Under Secretary to the Government of India

(Note:- see Cir. No.621/12/2002-CX, dt. 21/02/2002)

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