TaxTMI 
TaxTMI 
2002 (3) TMI 138
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....ises for decision in this appeal is whether the ACSR Aluminium Conductors supplied by the appellants to Asian Development Bank financed project in Karnataka for Power Efficiency Project were eligible for exemption under Notification No. 108/95. It is a requirement under the notification that the manufacturer produces a certificate from the International Organisation that the said goods are to be s....
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.... the certificate is to be issued only by the project authorities and that International Organisations do not directly issue certificates. It is their prayer, therefore, that the certificate issued by the project authorities be accepted as meeting the requirement of the notification. They have also relied on the decision of this Tribunal in the case of similar case, namely M/s. Nestor Pharmaceutica....
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....om the same agency, the appellant would not be eligible for the exemption. 3. It is clear from a perusal of the records and submissions of both sides that there is no dispute that the supply of ACSR Conductors in question was for a Project which had been financed by ADB and on that score the supply was eligible the exemption. The limited dispute is whether the certificate should have been issued ....