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    <title>2012 (7) TMI 714 - CESTAT, MUMBAI</title>
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    <description>Exemption under Notification No. 108/95-CE was confined to goods supplied directly to an approved project financed by an international organisation and supported by the prescribed certification; supply to an intermediary contractor did not satisfy that condition, so the exemption was unavailable. Cum-duty price treatment was also upheld because the Revenue&#039;s objection rested on a review petition that had already been dismissed by the Supreme Court, leaving no basis to disturb the benefit.</description>
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      <description>Exemption under Notification No. 108/95-CE was confined to goods supplied directly to an approved project financed by an international organisation and supported by the prescribed certification; supply to an intermediary contractor did not satisfy that condition, so the exemption was unavailable. Cum-duty price treatment was also upheld because the Revenue&#039;s objection rested on a review petition that had already been dismissed by the Supreme Court, leaving no basis to disturb the benefit.</description>
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