Duty Free Imports on Nodal Ministry's Certificate

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.... I am directed to refer/ notification 84/97-Cus. dated 11.11.97 which exempts goods imported into India by the United Nations or, an International Organisation for execution of the projects financed by them from the duty of customs and additional duty and special Customs duty. 2. The importer is required to produce a Duty Exemption Certificate issued by an officer, not below the rank of Deputy S....

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.... or exported by the UN and its agencies for its official use. The implication is that if the import is by the UN agency in its own name and goods are meant for its official use the exemption would be available. At times the imports are being made by third parties on account of UN agency for a project being funded by the said UN agencies. It was observed that the imports in such cases are not by th....