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2016 (10) TMI 472 - CESTAT ALLAHABADNotification No.108/95-CE dated 28.08.1995 - benefit of exemption - goods not supplied directly to UNICEF but were supplied to project assisted and Financed by UNICEF - certificate for claiming benefit under the clause (b)(ii) of Notification No. 108/95 by an Officer not bellow the Rank of Deputy Secretary to Government of India was not produced by the appellant - Held that:- the said notification as amended by notification No.40/99 dated 02/11/99 at clause (b) (i) provides that the goods supplied to organizations appearing in the annexure for the projects that is approved by Government of India and finance by such organizations and certified by such organization that the said goods are intended for such use, then such goods are exempted from the whole of duty of Central Excise. We find that various certificates and purchase orders and instruction of UNICEF to deliver the goods at various places and certificate issued by Procurement Officers of UNICEF which were produced before the first appellate authority were sufficient proof to establish the eligibility of appellant to the benefit of the said notification No. 108/95. The understanding of first appellate authority that goods were not supplied directly to United Nations Organization but supplied to a project and is covered by Clause (b)(ii) of the said Notification and required a certificate from officers not bellow the Rank of Deputy Secretary is not a correct appreciation of the provisions of said notification. We hold that the appellants were entitled for the clearances dealt with in three impugned show cause notices for benefit of said notification No. 108/95-CE dated 28/08/95. - Decided in favour of appellant
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