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TMI Blog2018 (12) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2018, and today i.e. 17.10.2018. Ld. AR for the Revenue submits that further adjournment will not yield any result. Hence, the appeal is taken up for disposal. 3. Briefly stated the facts of the case are that the appellant had filed 14 Bills of Entry during the period 2007 and 2008 declaring their imported product as membrane elements and classified the same under Chapter Heading No. 84212190 of the Customs Tariff Act, 1975 and claimed benefit of Central Excise exemption Notification No. 6/2006-CE dt. 1.3.2006 (Sr. No. 8B). Alleging that the imported membrane elements classifiable under Customs Tariff Heading No.84219900 and benefit of notification is inadmissible, show cause notice was issued to the appellant on 8.2.2008 demanding diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption notification No. 6/2006 as amended (mentioned at Sr. No. 8B) of the said notification is not admissible to the appellant. It is his contention that exemption notification should be strictly construed and the burden to show that the assessee comes within the four corners of the exemption rest on the assessee himself. In support the Ld. AR for the Revenue referred to the judgment of the Hon'ble Supreme Court in the case of Commissioner of Cus. (Import), Mumbai Vs. Dilip Kumar & Company reported as 2018 (361) E.L.T. 577 (S.C.). 5. We have carefully considered the submissions advanced by the Ld. AR for the Revenue and perused the records. The short issue involved in the present appeal is whether the membrane element imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Clause (a) to (d). Under Clause (c), it is stated that the technology that should be adopted is "Reverse Osmosis Technology using thin composite membrane (TFC)." It is the argument of the appellant that membrane elements is used in the filter and the specific part necessary for the filtration technology, therefore, should be called as water purification equipment. 7. We find that while discarding the said argument in the impugned order, the Ld. Commissioner (Appeals) recording reasons observed that membrane no doubt play a crucial role in purifying water, but the question is one whether the membrane itself straightaway purifies the water. Then referring to the definition of equipment as defined under Oxford Dictionary, the Ld. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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