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2009 (10) TMI 746 - AT - Central ExciseBenefit of N/N. 108/95-C.E., dated 28-8-1995 - supply of Chloramphenicol eye ointment I.P. to M/s. Hindustan Latex Ltd. who in turn supplied the same, in pursuance of International Competitive Bidding, to a project funded by International Development Association (IDA) - denial on the ground that IDA was not an organisation listed under N/N. 108/95-C.E. for the purpose of extending exemption. Held that: - supplies made to IDA ought to be treated as supplies made to World Bank and eligible for the concession envisaged under clause (c) of the proviso to the Notification. Non-mention of IDA in the United Nations (Privileges and Immunities) Act, 1947 does not affect the status of the IDA as part of World Bank. Non-listing of IDA in the United Nations (Privileges and Immunities) Act, 1947 has no relevance to the grant of exemption under the impugned notification as supplies made to World Bank clearly are covered by the notification. Appeal dismissed - decided against Revenue.
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