Conditional customs exemption for UNICEF project supplies requires documentary proof linking cleared goods to the project.

Conditional exemption under Notification No. 108/95-C.E. was available for goods supplied to the UN and other international organisations for their projects, but the claimant had to establish actual supply for the UNICEF project through supporting evidence. The certificates produced covered the cleared motor vehicles, yet they were issued in favour of M/s. Eicher Motors Ltd. and referred to the UNICEF purchase order placed on that concern. Further documentary proof was therefore required to show that the goods were in fact supplied for the UNICEF project either by the appellant or through M/s. Eicher Motors Ltd. The exemption claim was accepted in principle, subject to furnishing such proof before the Original Authority.

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Issues: Whether the appellant was entitled to exemption under Notification No. 108/95-C.E. for the three motor vehicles cleared without payment of duty, and if so, whether the claim required verification of supporting evidence showing supply for the UNICEF project.

Analysis: The exemption notification granted conditional duty relief for goods supplied to the UN and other international organizations for their projects. The certificates produced by the appellant covered the goods cleared, but they were issued in favour of M/s. Eicher Motors Ltd. and referred to the UNICEF purchase order placed on that concern. On that basis, further documentary proof was necessary to establish that the goods had in fact been supplied for the UNICEF project either by the appellant or through M/s. Eicher Motors Ltd. The appellant was permitted to produce such evidence.

Conclusion: The claim to exemption was accepted in principle, but its allowance was made subject to furnishing documentary proof before the Original Authority.

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