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TMI Blog2013 (12) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ation certificate from the Ministry of Social Justice and Empowerment under Indo-US Agreement which is required for the purpose of availing the benefit of the notification - Held that:- As per Notification No. 148/94, serial No. 8, the only condition is that the assessee should be a registered society for free distribution to the poor and needy. As the appellant has produced the said certificate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., dated 13-7-1994, Serial No. 8. The goods were provisionally released on an undertaking executed by the appellant that the imported goods will be distributed to the poor and the needy. It also undertook to produce registration certificate from the Ministry of Social Justice and Empowerment under Indo-US Agreement which is required for the purpose of availing the benefit of the notification cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly specify that the appellant is a registered donee organization under Indo-US Agreement 1968 and is authorized to claim the benefit of duty-free import of gift commodities. Same view was taken by the first appellate authority in paragraph 6 of the impugned order which is reproduced herein below : 6. It is also observed that the notification of benefits were denied as the Appellant could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of duty free import of gift commodities. 5. As per Notification No. 148/94, serial No. 8, the only condition is that the assessee should be a registered society for free distribution to the poor and needy. As the appellant has produced the said certificate, therefore, the denial of benefit of exemption under Notification No. 148/94 is not justified as in the impugned order. 6. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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