2003 (9) TMI 261

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....lectricity Board, being financed by Japan Bank for International Cooperation, for the supply of electrical insulators; that the respective buyers submitted the certificates, duly signed by the Head of Project Implementing Authority, Principal Secretary of the respective State Govts. and certified by the concerned Range Superintendent to the effect that the goods are exempt from payment of duty under Notification No. 108/95-C.E.; that accordingly they had cleared the goods without payment of duty under Notification No. 108/95-C.E.; that subsequently, the Commissioner has confirmed the demand of duty for the period from March, 2001 to December, 2001 and demanded interest on the ground that the benefit of Notification No. 108/95 was not availa....

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.... manufactured in India as and at the rates set forth in the Schedule to the Central Excise Tariff Act; that Section 5A of the Act empowers the Central Government to exempt payment of duty by Notification in the Official Gazette. The Central Government in exercise of the said power under Section 5A, has exempted the payment of duty of excisable goods under Notification No. 108/95-C.E., dated 28-8-1995 subject to the conditions that the goods are supplied to United Nations or to an international organisation for their official use or supplied to the projects financed by the said United Nations or an international organisation approved by the Govt. of India. The goods have been removed by the appellants on the basis of certificates given by th....