COMMISSIONER OF CENTRAL EXCISE, JAIPUR Vs. MAHINDRA AND MAHINDRA LTD.
LAWS(CE)-2015-7-68
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 17,2015

COMMISSIONER OF CENTRAL EXCISE, JAIPUR Appellant
VERSUS
MAHINDRA AND MAHINDRA LTD. Respondents

JUDGEMENT

B.RAVICHANDRAN, J. - (1.)This is an appeal filed by the department against Order -in -Appeal dated 16 -1 -2006 passed by Commissioner (Appeals). The Respondent cleared Tractors without payment of duty on the strength of the certificate issued as under Notification No. 108/95 -C.E., dated 28 -8 -1995. These supplies were made for the project financed by the International Development Association which appeared to be not one of the organization eligible for concession under the said Notification. Proceedings are initiated by issue of Show Cause Notice and the original authority confirmed the demand. On appeal by the respondent, the ld. Commissioner (Appeals) vides impugned order allowed the appeal. The department is before us against the said Commissioner (Appeals) order. The main point is that the International Development Association is not a specified organization for the concession under the said Notification. The ld. AR pleaded that exemption notification has been wrongly allowed in the impugned order. In the written submission the respondent submitted a copy of certificate which was signed by Secretary, Irrigation Department, Government of Rajasthan and counter signed by Additional Chief Secretary, Finance Department, Government of Rajasthan. The certificate states that the project was Funded under International Development Association and implemented by Government of Rajasthan. The construction equipments/goods are required for the execution of said project which has been duly approved by the Government of India.
(2.)We find that the International Development Association is part of the World Bank (International Bank for Re -construction and Development). The said Bank has been given privileges in terms of Sec. 3 of the United Nations (Privileges And Immunities) Act, 1947. Accordingly, we find no merits in the present appeal. The same is dismissed.
(Dictated and pronounced in open Court)

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