Exemption for goods supplied to UN projects clarified: benefit applies only where goods remain in the project and are not withdrawn by suppliers. The amendment inserts an Explanation clarifying that the excise exemption for goods supplied to UN or international organisation projects applies when goods brought into the project are not withdrawn by the supplier or contractor, and that the expression 'goods are required for the execution of the project' must be construed accordingly.
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Provisions expressly mentioned in the judgment/order text.
Exemption for goods supplied to UN projects clarified: benefit applies only where goods remain in the project and are not withdrawn by suppliers.
The amendment inserts an Explanation clarifying that the excise exemption for goods supplied to UN or international organisation projects applies when goods brought into the project are not withdrawn by the supplier or contractor, and that the expression "goods are required for the execution of the project" must be construed accordingly.
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