9911796707
TMI Blog2011 (7) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... once the authorised officer had certified that such goods even though were meant for use in the leased residences, the same were for official purposes by the World Bank - Decided in favor of the assessee - E/2275 of 2005 & 2422 of 2005 - 663-664/2011-EX(PB) - Dated:- 12-7-2011 - Mr. Justice R.M. S. Khandeparkar, Mr. Rakesh Kumar, JJ. Appearance: Shri Alok Arora, Advocate appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the goods falling under the Schedule to the Central Excise Tariff Act, 1985 when supplied to the United Nations or an International Organisation for their official use or supplied to the projects financed by the United Nations or an International Organisation and approved by the Government of India provided that to avail such benefit the manufacturer was required to produce before the Asstt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these Split Air-conditioners are intended for the official use of the World Bank and the bank is entitled to exemption of excise duty as per attached notification No.108/95 dated 28th August, 1995." The certificate clearly referred to the Purchase Order No.1165679 dated 26.5.2003. The said Purchase Order clearly discloses that the split air-conditioners would be used for leased residences. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rposes by the World Bank. The appellants were squarely entitled for the benefit under the said notification. Considering the same, the impugned order cannot be sustained and the appellants are to be held as entitled for the benefit of the said notification in relation to the goods in question. 4. Once it is clear that that the appellants were entitled for the benefit of the said notification, qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
