Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: form 3cd :: empanelment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: VAT RATES :: ACCOUNTING STANDARDS :: due date for vat payment :: VAT Audit :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: articles on VAT and GST in India :: TAX RATES - GOODS TAXABLE @ 4% :: cpt :: TDS :: ACCOUNTING STANDARD
 
 
« Latest Circulars »
 Payment Systems - Next Orbit (Shri R. Gandhi, Deputy Governor - February 20, 2017 - at the launch of Bharat QR Code at Hotel Trident, Mumbai)
 Financing MSMEs: Banks & FinTechs – Competition, Collaboration or Competitive Collaboration? (Shri S. S. Mundra, Deputy Governor – February 20, 2017 – at the NAMCABS Seminar organized by College of Agricultural Banking in Mumbai)
 Issuance of Rupee denominated bonds overseas – Multilateral and Regional Financial Institutions as Investors
 RBI-Formation of twenty one new districts in the State of Telangana - Assignment of Lead Bank Responsibility
 RBI imposes penalty on Janata Urban Co-operative Bank Ltd., Wai, District Satara
 Monitoring of Foreign Investment under PIS in Indian Companies- Incorporation in Ban List–M/s HDFC Bank Ltd.
 Reserve Bank of India seeks Comments on Draft Circular on Rationalisation of Merchant Discount Rate (MDR) for Debit Card Transactions
 Forward Rate Agreement (FRA) and Interest Rate Swap (IRS) - Withdrawal of Fortnightly return
 RBI-Foreign Investments in India
  RBI cancels the Licence of the Shri Chhatrapati Urban Co-operative Bank Ltd., Pimple Nilakh, Pune, Maharashtra
  Finance Minister meets the Directors of the RBI Central Board

Reference regarding proper certificate under Notification No. 108/95-Central Excise dated
January, 12th 2016

F.No. 96/41/2015-CX.I

Government of India

Department of Revenue

Ministry of Finance

Central Board of Excise and Customs

New Delhi, dated the 7th January, 2016

To

Principal Chief Commissioner / Chief Commissioner of Central Excise (All),

Principal Commissioner of Central Excise / Commissioner of Central Excise (All).

Web-master CBEC

Sir,

Subject:-Reference regarding proper certificate under Notification No. 108/95-Central Excise dated 28.08.1995

A reference was received from Minister of Road Transport Highways and Shipping, Government of India. Ministry has in its letter inter alia stated that,

  1. It has undertaken projects with the loan assistance of World Bank under National Highways Interconnectivity Improvement Programme (NHIP).
  2. Central Excise duty for the goods required for the execution of works financed by International Funding Organisation like World bank is exempted  under  Notification  No. 108/95-Central  Excise, dated 28.08.1995(amended from time to time).
  3.  As per provision of this Notification, certificate for availing excise duty exemption  is  to  be  signed  by  Executive Head  of the  Project Implementing Authority and countersigned by an Officer not below the rank of a Joint Secretary to the Government of India, in the concerned line Ministry in the Government of India.
  4. In this regard different interpretations with regard to "line ministry" and "officer not below the rank of a Joint Secretary to the Government of India, in the concerned line Ministry" have been made by the field formation.
  5. It is requested that certificates issued by the concerned Superintending Engineer and countersigned by Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport & Highways, Government of India, should be honoured by the field formations.

2. The issue has been examined. The language of the notification is abundantly clear. As per the notification, ‘Line Ministry' means a ministry in Government of India which has been so nominated with respect to a project by the Government of India in the Ministry of Finance (Department of Economic Affairs). Therefore, in this case, Ministry of Road Transport & Highways is the 'Line Ministry'. As per another condition, certificate is to be countersigned by an officer not below the rank of a Joint Secretary to Government of India in such Ministry i.e. Line Ministry. The certificate countersigned by Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport & Highways satisfies the other condition.

3.  In view of the clarification given above, certificates issued by the concerned Superintending Engineer and countersigned by Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport & Highways, Government of India, should be honoured.

4.  Difficulty experienced, if any, in implementing the instruction should be brought to the notice of the Board. Hindi version would follow.

Santosh Kumar Mishra

Under Secretary to the Government of India

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Careers

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions