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2016 (7) TMI 635 - CESTAT NEW DELHI

2016 (7) TMI 635 - CESTAT NEW DELHI - TMI - Applicability of notification no.108/95 granting exemption to the goods manufactured by the assessee who have supplied to projects approved by Government of India and financed by World Bank or any other international organization - Held that:- Both the sides agree that the issue is no more res integra and stands settled by various decisions of the Tribunal. Reference is made to the Tribunals decision in the case of Commissioner of Customs and Central E .....

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hri V.Padmanabhan, Member (Technical) Ms. Surabhi Sinha & Shri Kumar Vikram, Advocate for the Applicants Shri Govind Dixit, DR for the Respondent ORDER The short issue involved in the present appeal is applicability of notification no.108/95 which grants exemption to the goods manufactured by the assessee who have supplied to projects approved by Government of India and financed by World Bank or any other international organization. 2. In the present case the cement manufactured by the appel .....

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per authorities, in terms of the said notification the benefit would not be available to them. Such proceedings were dropped by the original adjudicating authority, on the ground that International Development Association is a part of the World Bank which fact also stands clarified by the DGCEI New Delhi vide their letter dated 23.02.2005 addressed to the Additional Commissioner clarifying that International Development Association is one of the constituents of the world bank. In as much as the .....

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