Amends notification no. 84/97 dated 11-11-1997 - Exemption to Imports by U.N. or International Organisation for execution of projects in India - 024/2008 - Customs -Tariff
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Exemption for UN-funded project imports clarified: benefit applies only when goods remain within the project and are not withdrawn. The notification inserts Explanation 2 clarifying that the exemption for goods supplied to projects financed by the United Nations or an international organisation applies only when the goods brought into the project are not withdrawn by the supplier or contractor, and that the phrase 'goods are required for the execution of the project' must be construed accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for UN-funded project imports clarified: benefit applies only when goods remain within the project and are not withdrawn.
The notification inserts Explanation 2 clarifying that the exemption for goods supplied to projects financed by the United Nations or an international organisation applies only when the goods brought into the project are not withdrawn by the supplier or contractor, and that the phrase "goods are required for the execution of the project" must be construed accordingly.
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