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2015 (10) TMI 413 - AT - CustomsDenial of benefit of Notification - whether Pipes are eligible for import under Project Import Regulation, 1986 by Notification No 42/1996-CUS dtd 31.7.1996 - Held that:- Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notification should be allowed to Water treatment plant and not parts of water supply or distribution units. The Commissioner (Appeals) rejected the appeal filed by the appellant following the decision of the Tribunal in the case of Pratibha Industrials Ltd vs CCE [2004 (9) TMI 278 - CESTAT, MUMBAI]. The Honble Supreme Court in the case of Pratibha Industries Ltd vs C, Raigad [2015 (8) TMI 623 - SUPREME COURT] rejected the appeal filed by the appellant and upheld the Tribunal Order. - No merit in the appeals filed by the appellants - Decided against assessee.
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