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2015 (10) TMI 413 - CESTAT AHMEDABAD

2015 (10) TMI 413 - CESTAT AHMEDABAD - TMI - Denial 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 b .....

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on'ble Member (Judicial) & Mr. P.M. Saleem, Hon ble Member (Technical) For the Petitioner : Shri Rahul Gajera, Advocate For the Respondent : Shri L Patra, Authorised Representative ORDER Per : Mr.P.K. Das, After hearing both the sides and on perusal of the records, we find that the issue involved in this case is whether Pipes are eligible for import under Project Import Regulation, 1986 by Notification No 42/1996-CUS dtd 31.7.1996 as amended by Notification No 91/2002 where Drinking Wate .....

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