ASEA BROWN BOVERI LTD. Vs. CCE

JUDGEMENT

(1.) THE demand is with regard to goods which had been supplied for a project (Feroze Gandhi Unchahar Thermal Power Project) financed by Asian Development Bank. There is no dispute that the goods in question were in -fact supplied for that project. Notification No. 108/95 -CE dated 28.8.95 exemption for such goods, provided there was a certificate produced from the nodal Ministry that the goods are to be supplied to a project financed by an international organization. The impugned order has denied the exemption. It reads as under:

(2.) LEARNED Counsel for the appellants submitted that the above view taken by the Assistant Commissioner is not only impracticable, it is also against the decision of this Tribunal in the case of Bindawala Electrical Industries Ltd. v. CCE 2002 - Taxindiaonline -28 -Cestat -Kol. The learned Counsel points out that in a huge multi -crore project which involved several items of work the project is bound to be executed by several contractors and sub -contractors and the items required can run into several lakh rupees. According to him it is not practicable for the nodal Ministry to certify each of the supply. he also has pointed out that in a similar case this Tribunal had decided in the aforesaid case that certificate from the Ministry need not be insisted upon.