Instructions dated 17.9.2007
Delegation of power in respect of National Highways Authority of India (NHAI) to sign the Customs/ Central Excise Exemption Certificate for projects financed by the World Bank, ADB or other international agency – reg.

National Highways Authority of India (NHAI) had represented to the Central Board of Excise and Customs (CBEC) that in respect of a number of contracts/projects financed by the World Bank, the Asian Development Bank or any other specified international organization and approved by the Government, NHAI is the executing authority. In terms of the notification No.84/97-Customs dated 11.11.97, in order to claim the exemption from customs duties for the goods imported into India for use in such projects, NHAI issues Customs Duty Exemption Certificate (CDEC). NHAI requires more than 700 certificates to be issued every year by the Chairman, NHAI, as ‘executive head’. In this regard NHAI had requested for delegation of power to issue certificate for the purpose of such customs duty exemption certificates to Member, NHAI in place of Chairman, NHAI.

2. Board examined the issue of delegation of power to issue CDEC for the purpose of customs duty exemption under Notification No.84/97-Customs dated 11.11.97. The said notification provides that the importer claiming duty exemption shall produce a certificate issued by the ‘Executive Head’ of the ‘Project Implementing Authority’ and counter-signed by an officer not below the rank of Joint Secretary in the concerned line Ministry. Board noted that the issue of CDEC is a time consuming exercise, and Board of NHAI has recently decided to delegate the power vested in the Chairman, NHAI as ‘executive head’ to the Member (Finance), NHAI.

3. Accordingly, Board has decided that henceforth in respect of notification No.84/97-Customs dated 11.11.97, for NHAI, the exemption in the aforesaid notification shall be extended by the Customs field formations on the basis of CDEC issued by the Member (Finance), NHAI.

F. No. 463/5/2007-Cus.V

Yours faithfully,
(M.M. Partiban)
Director (Customs)
Tel.No.2309 3908


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