TaxTMI 
TaxTMI 
2016 (11) TMI 869
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....x Limited, Pune had awarded as purchase order to the assessee for supply of steam generator and its accessories, directly to M/s Kakatia Cement Sugar & Industries Ltd., Hyderabad, so it (assessee) is entitled to the exemption clause on the basis of certificate issued in favour of M/s Thermax Babcock & Wilcox Limited, Pune, is not only devoid of merit, but misplaced as well, because it is not a matter of dispute that the certificate (Annexure A2) by Project Implementing Authority was issued in the name of supplier M/s Thermax Babcock & Wilcox Limited, Pune and not in favour of the assessee, authorizing it, to remove all the goods under the Notification (Annexure A1) and the goods were not supplied, directly to the project financed by Asian Development Ban k. Therefore, there is no ambiguity in the Notification (Annexure A1) and contrary arguments of learned Counsel for the assessee "stricto sensu" deserve to be and are hereby repelled in the obtaining circumstances of the case. 18. Accordingly, it is held that as no certificate was issued by the Project Implementing Authority approved by the Government of India in favour of the assessee, therefore, it (assessee) cannot clai....
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.... 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 international organization, a certificate from the United Nations or that international organization that the said goods are intended for such use; (b) in case the said goods are - (i) supplied to an international organisation listed in the Annexure appended to this notification for use in a project that has been approved by the Government of India and financed (whether by a loan or a grant) by such an organisation, a certificate from such an organisation 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; or (ii) supplied to a p....
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....nited Nations International Children's Fund, 3. Food and Agricultural Organisation, 4. International Labour Organisation, 5. World Health Organisation, 6. Nations Population Fund. 7. United Nations World Food Programme. 8. United Nations Industrial Development Organisation. Notification No. 108/95-C.E., dated 28-8-1995 as amended by Notifications No. 7/98-C.E., dated 2- 6-1998; No. 33/98-C.E., dated 13-10- 1998; No. 4/99-C.E., dated 11-2- 1999, No. 40/99-C.E., dated 2-11- 1999, No. 36/2001-C.E., dated 6-7- 2001 and No. 50/2001-C.E., dated 12-10-2001" 6. As relied upon by both the authorities i.e. the Tribunal and the Commissioner (Appeals), the decision of Madras High Court in the case of Commissioner of C.Ex., Pondicherry Vs. Caterpillar India Pvt. Ltd.- 2013(297) E.L.T.8 (Mad.), more particularly, paras 7 and 8, which reads as under: "7. Reiterating the contentions found in the show cause notice, learned Standing counsel appearing for the Revenue pointed out that the on the admitted fact that the machineries had not been entrusted to the contract implementing authority and that the supply of g....
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....ecial Importance) Act, 1957 (58 of 1957) : "Thus with all the conditions satisfied, the beneficial Notification applies to the case on hand. In the circumstances, we do not find any justification to introduce any condition or read in a restrictive manner. Consequently, the Revenue's appeal fails and hence, the same is dismissed. No costs." 6.1. Counsel for the respondent further contended that the decision of Madras High Court dated 20.06.2013 was carried to the Supreme Court where the SLP was dismissed by order dated 01.03.2016. There is another decision of Madras High Court in the case of Commissioner of Central Excise, Pondicherry Commissionerate Vs. Customs Excise & Service Tax Appellate Tribunal- (2016)55 GST 222 (Madras), where the same notification was considered in paras 10, 11 and 12, which read as under: "10. On the first question, the answer is not too difficult to be found. A careful look at the Notification No.108/95-C.E. dated 28.8.1995 shows that the object of the Notification was to exempt all goods falling under the first Schedule to the Central Excise Tariff Act, 1985, when they are supplied to the United Nations or an International Organi....
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....constrained strictly but that does not mean that the object and purpose of the Notification is to be lost sight of and the wording used therein ignored. Where wording of the Notification are clear and unambiguous they have to be given effect to. Exemption cannot be denied by giving a construction not justified by wordings of the Notification." (c) In the case of Commissioner of Central Excise Trichy v/s Rukmani Pakkwell Traders reported in 2004(165) E.L.T. 481 (S.C.) Hon'ble Apex Court has observed that "It is settled law that Exemption Notification have to be strictly construed. They must be interpreted on their own wordings. Wordings of some other notification are of no benefit in construing a particular Notification." (d) In the case of I.T.C. Ltd. V/s Commissioner of Central Excise, New Delhi reported in 2004(171) ELT 433 Hon'ble Apex Court has observed that 'If the statutory language is unambiguous then that must be given effect to. The legislature is deemed to intend and mean what it says. The need for interpretation arises only when the words used in the statue are on their own terms ambivalent and don not manifest that intention of the legislat....