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2018 (2) TMI 1074 - AT - CustomsProject import - Drinking Water Supply Projects for supply of water for human or animal consumption - N/N. 21/2002-Cus. dated 1.3.2002 - Held that: - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be entitled to the benefit of Project Import as well as Customs N/N. 21/2002. Reliance placed in the case of Pratibha Industries Ltd. Versus Commissioner [2015 (8) TMI 623 - SUPREME COURT], where it was held that Tribunal has rightly come to conclusion that appellant shall not be covered by Notification No. 21/2002-Cus., which grants complete exemption from payment of basic excise duty and additional duty falling under Heading 9801 required for drinking water supply project for supply of water for human and animal consumption. Appeal dismissed - decided against appellant.
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