Customs exemption for drinking water projects denied where the facts fell outside the notification's scope.

Exemption under Notification No. 21/2002-Cus. for drinking water supply projects was considered in relation to complete relief from basic customs duty and additional duty on items required for supplying water for human and animal consumption. On the facts found by the Tribunal, the project did not fall within the scope of the notification, so the exemption claim was not available.

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Issues: Whether the appellant was entitled to exemption under Notification No. 21/2002-Cus. for the drinking water supply project.

Analysis: The claimed exemption granted complete relief from basic customs duty and additional duty for items required for drinking water supply projects for supply of water for human and animal consumption. On the facts found by the Tribunal, the appellant's case did not fall within the scope of the notification.

Conclusion: The appellant was not covered by Notification No. 21/2002-Cus. and the exemption claim failed.

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