TMI Blog2015 (2) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... tf. 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise duty is available to the manufactures for the supplies made to the UN organisations provided that before clearance of the said goods, the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction of his factory: (i) In case the said goods are intended for the official use by United Nations or an international organization ---- for use in a project that has been approved by the Government of India and financed by such an organization that the said goods are required for the execution of the said project and the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration to the jurisdictional Assistant Commissioner is not an only formality or mere procedural requirement. It is settled law that conditions of exemption notifications to be fulfilled for claiming its benefit. This principle has been held in he Apex Court judgment in the case of Eagle Flask Industries Ltd. Vs. Commissioner of Central Excise, Pune [2004(171)ELT296(SC)]. 4. We have perused the certificate issued by UNICEF, (which is reproduced in para 40(1) quoted above). The certificate makes it clear that the impugned goods were for official use of UNICEF. This point is not disputed by the adjudicating authority. 5. We reproduce notification No. 108/95 below: In exercise of the powers conferred by sub-section (1) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification for use in a project that has been approved by the Government of India and financed (whether by a loan or a grant) by such an organisation, a certificate from such an organisation 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 an 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply; (b) Line Ministry means a Ministry in the Government of India, which has been so nominated with respect to a project, by the Government of India, in the Ministry of Finance (Department of Economic Affairs). It is evident from the above 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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