TMI Blog2019 (3) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... From the notification, it is clear that either the goods should be water treatment plant and its instrument, parts apparatus and appliances, auxiliary equipment and components/parts of water treatment plant and as per the description at serial No. 2, pipelines for delivery of water from its source to the plant. However, in the present case, Expansion Bellow is not part of water treatment plant and therefore, it is not covered in description serial No. 1 and it is also not a pipe which can be covered under serial No. 2 - thus, the Expansion Bellow which is neither part of the water treatment plant nor it a pipe, it is therefore, not eligible for exemption. Penalty - Held that:- Since the issue relates to interpretation of the notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-original, the appellant filed appeal before Commissioner (Appeals) which came to be rejected by upholding the order-in-original, therefore the present appeal. 2. Shri N.K. Oza, Ld. Counsel appearing on behalf of the appellant submits that even though the Expansion Bellow was used for laying pipes but since it is connected to the water treatment plant therefore, it is to be considered as component to water treatment plant. He submits that it is covered by Notification No. 3/2004-CE, under description at Serial Entry No. 7 and accordingly, it is exempted. He placed reliance on the following judgments:- (a) Samruddhi Industries vs. CCE, Nagpur 2011 (07) LCX0253 (b) Indian Hume Pipe Co. Limited vs. CCE, Jaipur 2012 (03) LCX 0064 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water treatment plants; (2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility. Explanation . - For the purposes of this exemption, water treatment plants includes a plant for lesalination, demineralization or purification of water or for carrying out any similar process or processes in- tended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. Nil 4 From the above exempted entry, it is clear that either the goods should be water treatm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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