TMI Blog2013 (9) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 67/1995 read with Notification NO. 108/95 was available to the appellants. As per Notification No. 108/95-CE dt. 28.8.95 the goods were exempted which were supplied to the United Nations or an international organization for their official use - as there was a anomaly in the Rule to plug that anomaly Notification NO. 11/97-Ce dated 1.3.1997 came into effect – Indian Aluminum Co. Ltd. vs. Collector Of Central Excise, Cochin [1995 (4) TMI 167 - CEGAT, NEW DELHI ] - No bond was executed in these cases, as they fell within the category of export units where taking of bond was not obligatory and such non-execution is only a procedural lapse and for such lapse, the benefit of the exemption cannot be denied – order set aside – Deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were supplying. Later on, an amendment came by virtue of Notification No.11/97 with effect from 1.3.1997, including these international Organizations. Therefore, the dispute pertains to one month period i.e. February 97, during which the supplies were made to the International Organisations by the appellants, wherein the Department demanded the duty on the intermediate products utilized in the final product, the appellants claim that the subsequent amendment is to be given effect retrospectively even for the month of February 97 also. This position is made clear in case of CCE vs. M/s Premier Tyres Ltd. reported in 1992 (62) ELT 104 (Tribunal) and further contention is that the situation of Revenue neutral. The Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a unit in a Free Trade Zone or to a hundred percent Export-Oriented Unit)] [ or unit in an Electronic Hardware technology Park or to a unit in Software Technology Parks] [or supplied to the United Nations or an international organization for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) NO. 108/95-Central Excise, dated the 28 th August, 1995] shall be allowed if the final product is exempt from the whole of the duty excise leviable thereon or is chargeable to nil rate of duty . We further find that as per Notification No. 108/95-CE dt. 28.8.95 the goods were exempted which were supplied t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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