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2023 (7) TMI 727 - CESTAT CHENNAIEligibility for concession under Project Import Scheme - Koch Membrane Systems - benefit of N/N. 14/2004-Cus. denied - Department has contended that the imported goods are merely Membranes and not Membrane System - HELD THAT:- From the technical literature of the product, it can be seen that the goods are membrane systems. The very same issue was considered by the Tribunal in the case of CC. (IMPORT), MUMBAI VERSUS ROCHEM SEPARATION SYSTEMS INDIA LTD. [2009 (11) TMI 272 - CESTAT, MUMBAI]. The Tribunal after considering the issue held that the Reverse Osmosis Membrane Filtration System will fall within the meaning of “plant” used in the definition of water supply project, in the notification 14/2004. Apart from this, in the present case, the respondent has furnished the installation certificate which mentions the goods as “effluent treatment unit with reverse osmosis to deliver water for re-use”. From the documents, it is convincing that the goods imported are membrane systems and are eligible for the exemption under Notification No.14/2004-Cus. The decision relied by the Ld. AR in the case of Pure & Cure Technology Vs. Commissioner of Customs, Mumbai [2018 (12) TMI 617 - CESTAT MUMBAI] appearing for the Department is not applicable to the facts of this case, as the said decision relates to Notification No. 6/2006-CE dated 01.03.2006 which is for water purification equipment specified in the said notification. There are no merits in the appeal filed by the Department, the same is dismissed.
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