2004 (10) TMI 179

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..... (Appeals), by which he has held that the respondents herein are eligible to the benefit of exemption from payment of duty on "cover paper" cleared to M/s. Nikhil Offset for supply to UNICEF project, in terms of Notification No. 108/95-C.E., dated 28-8-95. According to the revenue, since the notification provided that before clearance of the goods to United Nations or an international organisation .....

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..... to be seen is only whether the goods are intended for official use either by the UN or an international organisation for their official use or goods are to be supplied to the project financed by the UN or the said international organisation and the project has been approved by the Government of India. 3. We have carefully considered rival submissions. We find that plea raised by the revenue and .....

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