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Circular no. 707/23/2003-CX
April 16, 2003 

F.No.167/33/2003-CX-4
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs 

OFFICE MEMORANDUM 

Sub:-  Procedure to be followed for availing Ad-hoc exemption under Section 5A(2) of the Central Excise Act, 1944.

            For the purpose of processing application for ad-hoc exemption to an institution/organisation under Central Excise  Act, guidelines issued vide CBEC Circular no.33 issued vide F.No. 467/43/99-Cus-V dated 13th June 1999 has been made applicable.  In order to bring uniformity and simplicity in processing such applications for ad-hoc exemption, the procedure detailed as following is required to be observed. 

1.The application for ad-hoc exemption will be filed along with the  following documents:

a)  The document indicating that the institution is registered as a charitable organisation and rendering service on 'free' or 'no profit'  basis. 

b)  A certificate issued by the concerned district authorities certifying the charitable nature of the organisation and the fact of rendering services on 'free or no loss no profit' basis. 

c)  A certificate indicating the details of equipments sought to be procured along with the price and duty amount sought to be foregone. 

d)  Nature and details of funding along with the name and other details of institutional donor donating the equipments to the charitable organisation. 

e)  Any other details deemed fit by applicant for processing of his application in terms of circular cited above. 

2)  If ad-hoc exemption is granted to an institution/organisation, monitoring will be done by the  Jurisdictional Commissioner of Central Excise on yearly basis in terms of circular no. 33 dated 18th June, 1999 issued from the F.No. 467/41/99-Cus-V. 

3.  Ministries/Departments may please bring these guidelines to the notice of all concerned, and direct them to submit their requests for Central Excise Duty exemption in accordance with above mentioned procedural requirements.

Manish Mohan
Under Secretary(CX-4)