Exemption for UNICEF supplies cannot be denied for a curable certificate-name defect when substantive conditions are met.

Exemption under Notification No. 108/95 was not denied merely because the certificate supporting supply to UNICEF was issued in the name of a sister concern rather than the appellant. The supplies to UNICEF were undisputed, and the certificate had been produced before the jurisdictional Central Excise authority. An earlier appellate order on the same issue had accepted that the substantive conditions of the notification were satisfied, and that order had not been challenged by the Revenue. The name defect in the certificate was treated as a curable irregularity, so the exemption remained available to the appellant.

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Issues: Whether the benefit of exemption under Notification No. 108/95 could be denied merely because the certificate produced in support of supply to UNICEF was issued in the name of the sister concern and not in the appellant's name.

Analysis: The exemption under the notification was intended for supplies made to the specified international organisation, subject to production of a certificate that the goods were intended for such use. The supplies to UNICEF were not in dispute, and the certificate had been produced before the jurisdictional Central Excise authority. The earlier appellate order on an identical issue had accepted that the substantive requirement of the notification stood fulfilled, and that order had not been challenged by the Revenue. In these circumstances, the defect in the name on the certificate was treated as a curable irregularity and not a ground to deny the benefit.

Conclusion: The exemption could not be denied on the stated technical ground, and the benefit was held to be available to the appellant.

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