CEGAT Rules in Favor of Appellant, Waives Duty on PVC Pipes for Sprinkler Systems

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant for waiver of duty on polyvinyl chloride pipes classified under Heading 84.24 as parts of sprinklers and irrigation systems. The Tribunal found the pipes were intended for use as component parts of irrigation systems and were supplied as such. The deposit of duty of Rs. 9.04 lakhs was waived, and recovery was stayed.

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The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant for waiver of duty on polyvinyl chloride pipes. The pipes were considered as parts of sprinklers and irrigation systems, classified under Heading 84.24. The Tribunal noted that the pipes were intended for use as component parts of irrigation systems and were supplied as such. Deposit of duty of Rs. 9.04 lakhs was waived and its recovery stayed.

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