TMI Blog2018 (2) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 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. - C/384/2007-DB, C/387/2007-DB - 23161-23162 / 2017 - Dated:- 14-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER None for appellant No.1, Mr. K. Krishnamoorthy, Consultant (Appellant No.2), VMJ ASSOCIATES, For the Appellant Mr. P. R. V. Ramanan, Special Counsel, For the Respondent Per : V. PADMANABHAN The issue involved in both these appeals is common and hence, are being disposed of by this common orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above background, we heard Shri K. Krishnamoorthy, learned consultant appearing for M/s. L T Ltd. None appeared on behalf of M/s. Subash Projects and Marketing Ltd. The Department is represented in both cases by Shri P.R.V. Ramanan, learned special counsel. 4. It has been brought to our notice that appeal in respect of M/s. Subash Projects and Marketing Ltd. was already considered by the Bangalore Bench of this Tribunal and an order dated 12.11.2007 was passed by this Bench reported in 2008 (223) ELT 278 (Tri.-Bang.). In this order, the Tribunal referred to the decision of Bombay Bench in the case of Pratibha Industries Ltd. vs. Commissioner : 2005 (118) ELT 433 (Tribunal) wherein it was held that the benefit of Project Import Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies Ltd. v. Commissioner). While dismissing the appeal, the Supreme Court passed the following order : After hearing learned counsel for the appellant for sometime, we are of the opinion that the Tribunal has rightly come to the conclusion that the appellant shall not be covered by the 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. The appeal is accordingly devoid of any merits and is dismissed. The Appellate Tribunal in its impugned order had held that the pipes imported by the appellants under the Project Import Regulations were me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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