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2015 (10) TMI 1336 - CESTAT CHENNAI

2015 (10) TMI 1336 - CESTAT CHENNAI - TMI - Denial of exemption claim - Customs Notification No. 42/96 dated 23.07.96 - Held that:- Goods cleared were used in Drinking water supply project, which is a notified project under the aforesaid notification. The notification has flown under clause (6) of CTH 9801. Reference to CTH 9801 finds place in notification No. 6/06-CE dated 01.03.06 as well as notification No. 12/11-CE dt. 07.03.12. Reading of the customs notification, tariff heading, nature of .....

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vocate For the Respondent : Mr M Rammohan Rao, AC (AR) ORDER Per: D N Panda: The precise case of the appellant as argued is that the goods cleared were meant for the purpose of execution of Drinking Water Supply Project in terms of international competitive bidding (ICB). The goods meant for clearance were of the character and nature covered by the Customs Tariff entry 9801 as has been notified by Notification No. 6/06-Cus. dated 01.03.2006 and No. 12/11-CE dated 07.03.2012. The first notificati .....

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or use in Drinking water supply project as notified by Govt. of India vide Customs Notification No. 42/96 dated 23.07.96 in terms of clause (6) of CTH 9801. It is a fact that the goods cleared were meant for use in Drinking water supply project as certified by the authorities concerned. 2. When the factual position is as above, Revenue's allegation is that the goods supplied by appellants were not covered by CTH 9801. Ld. DR supports adjudication submitting that the goods supplied by appella .....

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