Customs exemption for drinking water supply projects exempts purification and desalination plants serving human or animal consumption. Amendment inserts S. No. 401A in notification No. 21/2002-Cus., creating a customs exemption for Drinking Water Supply Projects (tariff 98.01) that include desalination, demineralization or purification plants intended to make water fit for human or animal consumption, excluding plants supplying water for industrial purposes; the entry records nil duty for qualifying projects.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for drinking water supply projects exempts purification and desalination plants serving human or animal consumption.
Amendment inserts S. No. 401A in notification No. 21/2002-Cus., creating a customs exemption for Drinking Water Supply Projects (tariff 98.01) that include desalination, demineralization or purification plants intended to make water fit for human or animal consumption, excluding plants supplying water for industrial purposes; the entry records nil duty for qualifying projects.
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