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TMI Blog2005 (3) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... s by availing exemption in terms of Notification No. 108/95-C.E., dated 28-8-1995 which inter alia exempts excisable goods supplied to projects financed by United Nations and International Organizations approved by the Government of India, subject to certain conditions relating to production of certificate from specified authorities. Before the clearance of each of the vehicles, they specifically informed the Assistant Commissioner of Central Excise having jurisdiction over their factory, of the proposal to clear the goods in terms of the Notification. Certificate issued by Project authorities as well as clearance issued by the Government of India was also enclosed. Show cause notices one dated 27-3-2003 covering the period March 2002 to De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - (i) the duty of excise leviable thereon under section 3 of the (Central Excise Act, 1944) (1 of 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment that the goods have not been supplied to the Projects financed by International Organizations. The goods were supplied to various sub contractors for the Golden Quadrilateral Project financed by Asian Development Bank. Goods have also been used for the Project. The notification nowhere stipulates that the excisable goods supplied should be directly paid for by the organization financing the project. Since the goods have admittedly been used for the project, the question of misuse of goods for unintended purposes, as noted by the Commissioner, does not arise. The fact that after the projects are implemented, the sub-contractors are entitled to retain the goods supplied to them under the notification cannot result in denial of benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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