https://www.taxtmi.com/caselaws?id=272319 Exemption under Notification No. 108/95 was available for sutures supplied to a World Bank-funded project where the project was duly approved and the goods were not shown to have been diverted or misused. The absence of a countersignature by an officer not below Joint Secretary, and non-production of the certificate before clearance, were treated as procedural defects that did not defeat the substantive exemption claim. The notification was applied in a welfare-oriented context, and the lapse was regarded as curable rather than a breach of a foundational condition. Exemption was therefore allowed and denial of benefit was set aside. en-us Wed, 17 Feb 2016 00:00:00 +0530 Sat, 05 Mar 2016 10:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272319 Exemption under Notification No. 108/95 was available for sutures supplied to a World Bank-funded project where the project was duly approved and the goods were not shown to have been diverted or misused. The absence of a countersignature by an officer not below Joint Secretary, and non-production of the certificate before clearance, were treated as procedural defects that did not defeat the substantive exemption claim. The notification was applied in a welfare-oriented context, and the lapse was regarded as curable rather than a breach of a foundational condition. Exemption was therefore allowed and denial of benefit was set aside. Case-Laws Central Excise Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272319