Goods for UN-Financed Project Granted Tax Exemption Despite Late Certificate Submission; Criteria Met Post-Clearance.

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....Exemption on goods to be supplied to a project financed by the said United Nations or the international organization - appellant has not produced the certificate before the clearance of the goods in question - the certificate produced later on - the appellant has produced the certificate although late but the said certificate fulfills the criteria of exemption available to the appellant - Benefit of exemption allowed - AT....