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TMI Blog2009 (10) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant facts in brief are that the respondents manufacture medicine falling under chapter 30 and in particular they manufacture Chloramphenicol eye ointment LP. They supplied the Chloramphenicol eye ointment I.P. to M/s. Hindustan Latex Ltd. who in turn supplied the same, in pursuance of International Competitive Bidding, to a project funded by International Development Association (IDA). The goods have been cleared without payment of duty availing the benefit of Notification No. 108/95-C.E., dated 28-8-1995. Show cause notice was issued alleging that IDA was not an organisation listed under Notification No. 108/95-C.E. for the purpose of extending exemption. It was also alleged that the project was not financed by any international organ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irdly supplies which are intended to be supplied to a project financed by the World Bank, Asian Development Bank or any other International Organisations other than those listed in the annexure to the notification. He fairly concedes that IDA is not covered under the category of organisations listed in the annexure to the Notification. His submission was that his case is covered under clause (c) of the proviso to the notification which relates to the goods supplied to projects financed by "the Word Bank....." He submits that the World Bank consists of two parts one referred to as International Bank for Reconstruction and Development (IBRD) and other referred to as International Development Association (IDA). Both these are part and parcel o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 108/95-C.E. reads as follows :- "The Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (herein after referred to as the said goods) when supplied to the United Nations or an International Organization for their official use or supplied to the projects financed by the said United Nations or an International Organization and approved by the Government of India from the whole of :- (i) the duty of excise leviable thereon under Section 3 of the Central Excise Act, 1944 (1 of 1944) and (ii) the addition duty of excise leviable thereon under sub-section (1) of Section 3 of the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he World Bank, the Asian Development Bank or any international organization other those listed in the annexure, and (i) 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 Joint Secretary to the Government of India, that the said goods are required for the execution of the said project and the said project has duly been approved by the Government of India, and (ii) If the said project has been approved by the Government of India for implementation by the Government of State or a Union Territory, a certificate from the executive head of the Project Implementing Authority and count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent organizations for their use and supplies to projects funded by the different organizations have been granted exemption by the above mentioned notification. Clauses (a), (b) and (c) of proviso to Notification clearly envisages exemption to different categories of the goods. For extending the concession, different certifying procedures have been prescribed for supplies made to different categories of organizations/ or the projects funded by the organizations. Clause (b) of proviso to Notification only relates to exemption to the goods supplied to projects funded by organizations listed in the Annexure to the Notification. Clause (c) of proviso to Notification clearly envisages exemption to the goods which are intended to be supplied to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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