TMI Blog2009 (10) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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. - E/314/2006 - 1241/2009-EX(PB) - Dated:- 28-10-2009 - Shri M. Veeraiyan and D.N. Panda, JJ. Shri S. R. Meena, SDR, for the Appellant. Shri T.R. Rustogi, Advocate, for the Respondent. ORDER The Appeal No. E/314 of 2006 is filed by the Department against the Order-in-Appeal No. 193-CE/APPL/KNP/2005 dated 18-3-2005 passed by the Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure to the Notification as an institution eligible for grant of benefit. IDA is also not in the list of organizations specified under United Nations (privileged and Immunities) Act, 1947 and the said includes only International Bank for Reconstruction and Development which is part of World Bank. He seeks setting aside the order of the Commissioner (Appeals) and restoration of order of original authority. 5. Learned Advocate for the respondents took us through the said notification. He particularly drew our attention to the three different categories of supplies envisaged in the said notification, first relating to the goods intended for official use of the United Nations or International Organizations, the second relating to supplies mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be considered as International Organization listed in the annexure to the said notification. But the supplies to World Bank is specifically covered under clause (c) of the proviso to the notification and that IDA being part and parcel of the World Bank, they are eligible for exemption under the notification. He seeks upholding the order of the Commissioner (Appeals). He also relies on various decisions of the Tribunal particularly the decision in the case of IBM India Pvt. Ltd. v. CCE, Pondicherry reported in 2008 (223) E.L.T. 429 (Tri.-Chennai) upholding the benefit of exemption to goods supplied to a project financed by IDA and also the decision of the Tribunal in the case of Nestor Pharmaceuticals Ltd. v. CCE, Delhi reported in 2000 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oject that has been approved by the Government of India and financed (whether by a loan or a grant) by such an organization, a certificate from such an organization that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India; or (ii) supplied to a project that has been approved by the Government of India and financed (whether by a loan or a grant) by International organization listed in the said annexure, a certificate from an officer not below the rank of Deputy Secretary to the Government of India, in the ministry of Finance (Department of Economic Affairs) that the said goods are required for the execution of the said project and the said project ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall apply; (b) Line Ministry means a Ministry in the Government of India, which has so been nominated with respect to a project, by the Government of India, in the Ministry of Finance (Department of Economic Affairs). ANNEXURE 1. United Nations development Programme, 2. United Nations International Children s Fund 3. Food and Agricultural Organization 4. International Labour Organization, 5. World Health Organization 6. United Nations Population Fund 7. United Nations World Food Programme 8. United Nations Industrial Development Organization" 7. We find that supplies made to different organizations for their use and supplies to projects funded by the different organiz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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