TaxTMI 
TaxTMI 
2015 (2) TMI 560
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....by CESTAT and to extend the exemption under various notifications for which the appellants are entitled to. 2. The Commissioner Accordingly passed denovo Order-in-Original No. 40/2004 confirming duty demand of Rs. 5,94,530/- alongwith interest and mandatory equal penalty. The appellants have filed this appeal on the ground that the impugned order-in-original has been passed inter-alia denying them the benefit of notf. No. 108/95 dated 28.8.1995 to which they are entitled and hence aggrieved with the impugned order. 3. We find that the Commissioner has denied the benefit of the said notification on the grounds contained in paras 40, 41 & 42 of the impugned order. These paras are reproduced below for convenience. "Now I t....
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....UNICEF) is exempted from payment of sales tax, octroi/ toll taxes on goods purchased by it for its assisted government programmes in India. (2) It is requested that truck number _______ carrying Community Growth Chart in English (2120 Pcs) for free distribution against UNICEF order number IND/Y6680 dated 9/11/95 be cleared on priority basis without payment of sales tax, octroi/ toll levy. 41. So, it is crystal clear that the certificate on the strength of which the noticee claims exemption only allows exemption form sales Tax, Octroi/ Toll taxes and has no mention of Excise duty exemption. Further, there is no mention of approval by the Government of India or the certificate does not mention of any project and has no....
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....al organization for their official use or supplied to the projects financed by the said United Nations or an international organization and approved by the Government of India, from the whole of - (i) the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957): Provided that before clearance of the said goods, the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory,- (a) in case the said goods are intended for the official use by the United Nations or an inte....
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....signed by an officer not below the rank of a Joint Secretary to the Government of India, in the concerned Line Ministry in the Government of India, that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India, and (ii) if the said project has been approved by the Government of India for implementation by the Government of a State or a Union Territory, a certificate from-the executive head of the Project Implementing Authority and countersigned by the Principal Secretary or the Secretary (Finance), as the case may be, in the concerned State Government or the Union Territory, that the said goods are required for the execution of the said project, and that....