Regarding benefit of Central Excise duty exemption on pipes against S. No. 7 in column (3) of the Notification No. 6/2006 (CE) dated 1-03/06 as further amended vide No. 6/2007 dated 1-3-07 & 26/2009 dated 4/12/09.

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..... Research Unit New Delhi, dated the 16th May, 2011 To The Director General (All) The Chief Commissioners of Central Excise (All) The Chief Commissioners of Central Excise and Customs (All) Sir/Madam, Subject: Benefit of Central Excise duty exemption on pipes against S. No. 7 in column (3) of the Notification No. 6/2006 (CE) dated 1-03/06 as further amended vide No. 6/2007 dated 1-3-07 & 26 .....

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..... was delineated in the CBEC circular 659/50/2002-CX dated 06-Sep-2002. It clearly indicated that the exemption is limited to pipes needed for delivery of water from its source to the water treatment plant and from there to the first storage point and that the duty concession was not available for pipes required to supply the treated water from its storage place to the place of consumption. This wa .....

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..... he distribution network also. 4. The matter has been examined. The amendments made to the notification w. e. f 01.03.2007 were in view of the policy objective of providing potable water for domestic use. The purpose of the insertion of sub-entry (3) w. e. f. 1.3.2007 was to obviate disputes about the scope of the term "first storage point" which shifts depending on the layout and the nature of t .....

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