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of <h1>Excise Duty Exemption for Water Supply Plant Equipment (2004-2017) Now Rescinded; Certificate Required for Eligibility.</h1> Notification No. 03/2004-CE, dated January 8, 2004, issued under the Central Excise Act, 1944, exempts machinery, instruments, equipment, and pipes used in water supply plants for agricultural and industrial purposes from excise duty. The exemption applies to items necessary for setting up water supply plants, including desalination, demineralization, or purification processes. To qualify, a certificate from the relevant district authority must be presented to the Central Excise officials. This notification was effective from January 9, 2004, and was rescinded by Notification No. 9/2017-Central Excise effective July 1, 2017.
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