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2017 (2) TMI 83 - HC - CustomsWhether on the facts and in the circumstances of the case the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that Serial No.26 of N/N. 42/96 dated July 23, 1996 is applicable only to the water treatment plant and cannot be applied to the ductile pipes? Held that: - reliance placed in the case of PRATIBHA INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., NHAVA SHEVA [2004 (9) TMI 278 - CESTAT, MUMBAI], where on similar issue, it was held that the appellant shall not be covered by the N/N. 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 in favor of Revenue-respondent.
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