TMI Blog2018 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ent - Held that: - The Certificate issued by the European Union dated 09.11.1999 categorically states the plant and machinery under import is meant for the pilot project being set up by the appellant at Muvattupuzha, Ernakulam, Kerala and further that the equipments were supplied free of cost in terms of the bilateral agreement between the Government of India and European Union - the goods under i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aiming that the goods were gifted free of cost under a bilateral agreement between the Government of India and the European Union. The said benefit was denied by the Commissioner (Appeals) in the impugned order for the reason that the appellant could not satisfy the condition imposed in the notification that the goods should be supplied free of cost by the foreign Government, Aggrieved by the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment under import was supplied free of cost to the program which was under the bilateral agreement with the Government of India. In spite of such a certificate, in the impugned order the Commissioner (Appeals) has referred to a different paragraph of the concerned Agreement and wrongly interpreted the same and came to the conclusion that the equipments were not supplied free but in the form of a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etween Government of India and the Foreign Government, in this regard we have perused the certificate issued by the European Union dated 09.11.1999. The certificate categorically states the plant and machinery under import is meant for the pilot project being set up by the appellant at Muvattupuzha, Ernakulam, Kerala and further that the equipments were supplied free of cost in terms of the bilate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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