https://www.taxtmi.com/caselaws?id=76579 An exemption under Notification No. 14/2004-Cus. was available where imported machinery formed part of a reverse osmosis membrane filtration system used to produce water fit for industrial use. The notification covered water supply projects under Tariff Heading 9801, including plants for desalination, demineralisation, purification or similar processes intended to make water fit for agricultural or industrial use. The sponsoring authority's essentiality certificate supported the project's character as a covered water supply project, and the project therefore qualified for the exemption benefit. en-us Thu, 26 Nov 2009 00:00:00 +0530 Wed, 07 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76579 An exemption under Notification No. 14/2004-Cus. was available where imported machinery formed part of a reverse osmosis membrane filtration system used to produce water fit for industrial use. The notification covered water supply projects under Tariff Heading 9801, including plants for desalination, demineralisation, purification or similar processes intended to make water fit for agricultural or industrial use. The sponsoring authority's essentiality certificate supported the project's character as a covered water supply project, and the project therefore qualified for the exemption benefit. Case-Laws Central Excise Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76579