https://www.taxtmi.com/caselaws?id=359734 Notification No. 108/95-CE grants exemption to goods supplied for projects financed by a United Nations body or international organisation and approved by the Government of India, where the prescribed certificate is produced. The notification does not require direct supply to the project implementing authority or direct payment by the financing organisation. On these facts, goods supplied through contractors for Asian Development Bank-financed projects remained eligible because the project was financed and approved, and all stated conditions were satisfied. The exemption could not be denied merely because the goods reached the contractors executing the work. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 04 May 2018 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359734 Notification No. 108/95-CE grants exemption to goods supplied for projects financed by a United Nations body or international organisation and approved by the Government of India, where the prescribed certificate is produced. The notification does not require direct supply to the project implementing authority or direct payment by the financing organisation. On these facts, goods supplied through contractors for Asian Development Bank-financed projects remained eligible because the project was financed and approved, and all stated conditions were satisfied. The exemption could not be denied merely because the goods reached the contractors executing the work. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359734