TaxTMI 
TaxTMI 
2017 (1) TMI 1183
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.... Notification No. 108/95-CE dated 28.08.95. 3. The case of the Revenue is that as the certificate issued by the competent authority for availing exemption under Notification No. 3/2004 ibid and Notification No. 108/95 ibid are not in favour of the respondent, therefore, the respondent is not entitled for benefit of exemption Notifications. In these set of facts, the proceedings were initiated against the respondent by issuance of the show cause notice which was adjudicated and the adjudicating authority denied the exemption claimed by the respondent. Consequently, demanded duty along with interest and imposed equivalent amount of penalty. The said order was challenged before the Ld. Commissioner (A) who examined the exemption notifications....
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.... the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above. Explanation. For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. This Notification shall come into force on the 29th day of January, 2004. Notification No. 108/95-CE dated 28.08.95 "Goods supplied to UN/International Organization or project: exempt.-In exercise of the powers conferred ....
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....Annexure appended to this notification for use in a project that has been approved by the Government of India and finance (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 a international organisation listed in the said Annexure, a certificate from an officer not below the rank of Deputy Secretary the Government of India, in the Ministry of Finance (Department of Economic Affairs) that the said goods are required for the ex....
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....t 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 Ministy 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 Affaris) 7. On going through the Notification No. 03/2004-CE dated 08.01.2004, we find that tone & tenor of the Notification is that the certificate issued by the competent authority for the goods cleared for the intended use specified in the said Notification No. 03/2004-CE. In the said Notification nowhere it is mentioned that the competent authority is required to ....