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    <description>Exemption under Notification No. 108/95-CE was available to goods supplied for a project financed by the United Nations or another international organisation when the statutory conditions were satisfied and the goods were received by the project implementing authority. The benefit was not confined to direct supplies by the main contractor; supplies made through contractors or sub-contractors in the execution chain remained eligible. Applying the settled position affirmed by the Supreme Court, the Tribunal held the exemption admissible, so the demand and penalty were unsustainable and the Revenue appeal failed.</description>
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