Exemption under project-import notification upheld where certificate covered the goods, despite not naming the claimant.

Notification No. 108/95 required a certificate showing that the goods were intended for a Government-approved project and issued by the specified officer in relation to those goods. The Tribunal held that the exemption could not be denied merely because the certificate was not issued in the name of the respondents, where it otherwise established that the goods were required for the approved project. The certificate satisfied the substantive condition of the notification, so the respondents were entitled to exemption and the appeal failed.

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Issues: Whether the respondents were entitled to exemption under Notification No. 108/95 dated 28.8.1995 when the required certificate was produced before the authorities, though not in the name of the present respondents.

Analysis: The notification required proof that the goods were required for a project approved by the Government of India and a certificate from the specified officer in respect of such goods. The authorities below had accepted that the respondents produced the necessary certificate showing that the goods in question were required for the approved project. The only objection before the Tribunal was that the certificate was not issued in the name of the respondents. On a reading of the notification, the relevant requirement was that the certificate relate to the goods required for the project, and the certificate produced satisfied that condition.

Conclusion: The respondents satisfied the conditions of the notification and were entitled to the exemption. The appeal was rightly rejected.

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