https://www.taxtmi.com/caselaws?id=212200 Exemption under Notification No. 108/95-CE is available where the prescribed certificate from the concerned international organisation states that the goods are intended for official use. The presence of a purchase order describing split air-conditioners for leased residential premises does not, by itself, defeat the exemption when the authorised signatory has certified official use with knowledge of the transaction and the certificate specifically refers to the relevant order. The operative condition is satisfied by the certificate, and exemption cannot be denied solely on the basis of the purchase-order description. en-us Tue, 12 Jul 2011 00:00:00 +0530 Thu, 13 Jun 2013 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212200 Exemption under Notification No. 108/95-CE is available where the prescribed certificate from the concerned international organisation states that the goods are intended for official use. The presence of a purchase order describing split air-conditioners for leased residential premises does not, by itself, defeat the exemption when the authorised signatory has certified official use with knowledge of the transaction and the certificate specifically refers to the relevant order. The operative condition is satisfied by the certificate, and exemption cannot be denied solely on the basis of the purchase-order description. Case-Laws Central Excise Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212200