Exemption from customs and excise duties for potable water treatment plants covers machinery and specified pipes subject to local certification. Exemption from Customs and Central Excise duties is extended to water treatment projects supplying potable water for human or animal consumption. Customs treatment allows assessment as project import with nil duties for machinery, equipment and components including CKD/SKD, subject to district-level certification; industrial water plants are excluded. Central Excise grants full exemption for machinery and for pipes conveying raw water to the plant and treated water to storage, but not for pipes from storage to points of consumption, conditional on the same certification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from customs and excise duties for potable water treatment plants covers machinery and specified pipes subject to local certification.
Exemption from Customs and Central Excise duties is extended to water treatment projects supplying potable water for human or animal consumption. Customs treatment allows assessment as project import with nil duties for machinery, equipment and components including CKD/SKD, subject to district-level certification; industrial water plants are excluded. Central Excise grants full exemption for machinery and for pipes conveying raw water to the plant and treated water to storage, but not for pipes from storage to points of consumption, conditional on the same certification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
