https://www.taxtmi.com/caselaws?id=153647 Goods supplied to a project financed by the International Development Association were treated as eligible for exemption under Notification No. 108/95-C.E. because the International Development Association was regarded as part of the World Bank for the purpose of the notification. The Tribunal noted that the notification covered supplies to projects financed by the World Bank, subject to the prescribed certification, and found the omission of the International Development Association from the annexure to the United Nations (Privileges and Immunities) Act, 1947 to be irrelevant to that exemption. Earlier Tribunal rulings supporting the same treatment were also relied on, and the Department's appeal failed. en-us Wed, 28 Oct 2009 00:00:00 +0530 Mon, 09 Apr 2018 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153647 Goods supplied to a project financed by the International Development Association were treated as eligible for exemption under Notification No. 108/95-C.E. because the International Development Association was regarded as part of the World Bank for the purpose of the notification. The Tribunal noted that the notification covered supplies to projects financed by the World Bank, subject to the prescribed certification, and found the omission of the International Development Association from the annexure to the United Nations (Privileges and Immunities) Act, 1947 to be irrelevant to that exemption. Earlier Tribunal rulings supporting the same treatment were also relied on, and the Department's appeal failed. Case-Laws Central Excise Wed, 28 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153647