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TMI Blog2017 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... who were given the job of execution the claim for exemption cannot be denied - the appellant is entitled for the benefit of exemption N/N. 108/95-CE dated 28.8.1995 - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... "4. As identical issue came up before this Tribunal in the case of M/s JCB India Ltd. in Appeal No.E/1063/2008, vide Final 61842/2016 dated 21.12.2016 of this Tribunal observed as under: We have seen the Notification No. 108/95, which is reproduced as under: Exemption to goods supplied to UN or an International Organisation In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise and Salt Act, 1944, ( 1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of special importance) Act, 1957 (58 of 1957), 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 Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On going through the contents of the above notification, we find that the appellant is entitled for benefit of Notification No. 108/95, if the goods are supplied to projects financed by United Nations or International Organisation and approved by the Government of India. Admittedly, in the case in hand, the projects have been financed by the International Organisation i.e. Asian Development Bank and the same have been approved by the Government of India. It is also a fact on record, the appellant has produced necessary certificate from the Project Implementing Authority to avail benefit of Exemption Notification. As all the conditions of the Notification have been satisfied by the appellants, therefore, the appellant is entitled for benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initial setting up of the specified plant could possibly be used subsequently elsewhere in the setting up of another plant will not debar the importer from the facility of project import. There is also no evidence in the present case that the goods in question were used in any other project after the implementiation of the Golden Quadrilateral Project. There is also no requirement under the Notification that the entire cost shall be borne by the International Organisation, as held by the Tribunal in Nestor Pharmaceuticals Ltd. V. CCE, Delhi - 2000 (116) ELT 477. Which has been affirmed by the Hon'ble Madras High Court reported in 2013 (297) ELT 8 (Mad.) has observed as under: 6. considering that the goods had admittedly been used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of special importance) Act, 1957 (58 of 1957), 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) (hereinafter referred to as the said goods) when supplied to the United Nations or an international organisation for their official use or supplied to the projects financed by the said United Nations or an International organisation and approved by the Government of India, from the whole of- (iii) The duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944); and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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