TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal overturns duty demand on PSC pipes supplied to water project, emphasizes natural justice principles</h1> The Tribunal overturned the demand for duty on 450mm and 500mm PSC pipes supplied to a drinking water project, holding that if certified for such a ... Clearance of pipes to a drinking water project - benefit of N/N. 06/2002-CE dated 01.03.2002 as amended - pipes supplied by the appellant from the water storage to further distribution - Held that:- This Tribunal in the appellant’s own case (supra) has clearly held that pipes which are supplied for water supply project and certified as being required for such project by the Collector of District, exemption under notification 06/2002 is to be extended and the same cannot be denied - Demand set aside. Denial of exemption for the pipes of 470 and 520mm diameter, as being not covered by the certificate issued - Held that:- Adjudicating authority having not recorded any findings or reasoning for denial of exemption to appellant, this particular point needs reconsideration by the adjudicating authority - Matter on remand. Appeal allowed in part and part matter on remand. Issues:1. Interpretation of duty exemption notification for PSC pipes supplied to a water project.2. Applicability of exemption based on pipe sizes and usage.3. Judicial precedents and interpretations regarding duty exemption.Analysis:1. The appeal challenged the Order-in-Original regarding duty exemption under notification 06/2002-CE for PSC pipes supplied to a drinking water project. The revenue contended that the exemption was not applicable beyond the first storage point. The appellant argued that the entire project was for drinking water supply, supported by certificates from the Collector and District Magistrate. The adjudicating authority rejected the appellant's contentions, citing the usage of pipes beyond the first storage point and a Board Circular. The Tribunal, citing previous judgments, held that if pipes are certified for a water supply project, the exemption under the notification should apply, overturning the demand on 450mm and 500mm pipes.2. Regarding pipes of 470mm and 520mm diameter, the adjudicating authority did not provide reasoning for denying exemption based on certificate coverage. The Tribunal found this point unresolved and remitted the matter back for reconsideration, emphasizing the need for a decision based on natural justice principles. The appellant was granted the opportunity to present additional documents. The judgment highlighted the importance of proper adjudication on the eligibility of exemption for these specific pipe sizes.3. The Tribunal referenced various judicial pronouncements, including previous cases involving similar issues, to support its decision. It emphasized the need for adherence to legal principles and the consideration of all relevant factors in determining the applicability of duty exemptions. The judgment underscored the significance of following established legal interpretations and ensuring a fair and thorough adjudication process in matters of duty exemptions for specific goods supplied to government projects.This detailed analysis of the judgment provides a comprehensive overview of the issues involved, the arguments presented by both parties, and the Tribunal's decision based on legal interpretations and precedents.
TaxTMI 
TaxTMI 
