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2015 (2) TMI 560 - AT - Central ExciseSupplies made to UNICEF for their official use - Denial of the benefit of notf. No. 108/95 dated 28.8.1995 - Imposition of interest and penalty - Held that:- It is evident from the notification that in case the goods are for official use by UNICEF (which is admittedly a U.N. Body), only a certificate from the U.N. body to that effect is sufficient to grant the said exemption and no approval by Govt. of India is stipulated for that purpose. It is immaterial that the certificate in question did not mention exemption from Excise duty (even if it did mention sales tax/ octroi etc.) because for the benefit of notf. 108/95-CE what is required is a certificate to the effect that the goods are meant for their official use which the certificate in question in effect duly certifies and in any case that the goods were for official use of UNICEF is not in question in the present case. - appellants are entitled to the benefit under notif. No. 108/95 dated 28.8.1995 in respect of supplies made to UNICEF for their official use as certified by them (i.e. UNICEF) and therefore set aside the impugned order and remand the case to the Commissioner for denovo adjudication in terms of CESTAT order No. 675-676/04-NB-A dated 2.7.2004 after allowing the benefit of Notf. No. 108/95-CE dated28.08.95 in respect of such supplies made to UNICEF. - Decided in favour of assesee.
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