TMI Blog2016 (3) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sufficient concentration on this vital aspect should receive the utmost attention of the authorities by being liberal in passing benefits of such notifications. Any attempt to deny such benefits on technical grounds would contribute to the alarming growth in loss of vision, which no progressive society can afford. Keeping this in mind, the solitary ground that led to the denial of the benefit under the said notification was that the certificate was not countersigned by an Officer of stipulated rank viz., not below the rank of a Joint Secretary to the Govt. of India. In the instant case, the said certificate had been signed by the Under Secretary to the Govt. of India. There is understandably difference between an unsigned certificate and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Organization for their official use or supply to the project financed by the said United Nations or an International Organization and approved by the Government of India, from the whole of the duty provided that before the clearance of the said goods, the Manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory, in case the said goods are intended to be supplied to a project financed by the World bank and if the said project has been approved by the Government of India, a certificate from the Executive Head of the Project Implementing Authority and countersigned by an Officer not below the rank of a Joint Secretary to the Government of India that the goods are required for execution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.02.2004 rejected the appeal filed by the appellant, on two counts i.e. non-production of the certificate before the clearance of the said goods and the certificate was not countersigned by an Officer not below the rank of a Joint Secretary to the Government of India. 5. The Learned Commissioner (Appeals) has further held that the production of a proper certificate before the clearance of goods is the condition precedent to avail of the exemption under Notification No.108 / 95 -CE dated 28.08.1995, as amended. Being aggrieved with the aforesaid Order in Appeal No.93/2004 dated 27.02.2004, the present appeal has been filed. 6. The appellant assessee is represented by Shri T. Ramesh, Advocate, who submitted that the appellant are enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sk Industries Ltd Vs. CCE, Pune - 2004 (171) ELT 296 (S.C.); the Andhra Pradesh High Court s judgment in the case of Sterlite Industries (India) Ltd, Vs. Transmission Corpn. Of Andhra Pradesh Ltd,- 2005 (189) ELT 266 (A.P.) and prayed for rejection of the appeal. 8. Heard both sides and on perusal of records, we find that the Ophthalmology Section of Ministry of Health and Family Welfare, Government of India had awarded the contract to the appellant assessee as per the terms and conditions of the bid document for the items i.e. sutures. Before proceeding to address the core issue, we bear in mind that the clearance of the goods was for Cataract Blindness Control Project financed by the World Bank. It is true that the benefit of notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight, year after year. As vision in the eyes is of paramount importance, than any other limbs to the human beings, bestowing sufficient concentration on this vital aspect should receive the utmost attention of the authorities by being liberal in passing benefits of such notifications. Any attempt to deny such benefits on technical grounds would contribute to the alarming growth in loss of vision, which no progressive society can afford. Keeping this in mind, the solitary ground that led to the denial of the benefit under the said notification was that the certificate was not countersigned by an Officer of stipulated rank viz., not below the rank of a Joint Secretary to the Govt. of India. In the instant case, the said certificate had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) by the implementing authority can be of no avail as the said authority was indeed empowered to issue a certificate, if the project is financed by an International Organization. This case also does not support the revenue as in the instant case there has been a certificate with the only infirmity being non-countersigned. 12. In view of the foregoing discussions, we are of the considered view that the appellants are eligible for exemption Notification No. 108/95 dated 28.08.1995 on sutures cleared to the Government under the project funded by the World Bank. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law. (Pronounced in open court ) - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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