Excise duty exemption for water-supply pipes now covers both initial installation and replacement with certificate requirement. Excise duty exemption under notification No. 6/2006-C.E. for machinery and auxiliary equipment for water treatment and supply plants covers pipes used for delivery and storage, including outer diameter exceeding 20 cm when integral to the project, subject to a Certificate from the District Collector/Magistrate that the goods are required for the intended purpose; the exemption applies to both initial installation and replacement of worn-out or damaged pipes.
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.
Excise duty exemption for water-supply pipes now covers both initial installation and replacement with certificate requirement.
Excise duty exemption under notification No. 6/2006-C.E. for machinery and auxiliary equipment for water treatment and supply plants covers pipes used for delivery and storage, including outer diameter exceeding 20 cm when integral to the project, subject to a Certificate from the District Collector/Magistrate that the goods are required for the intended purpose; the exemption applies to both initial installation and replacement of worn-out or damaged pipes.
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