https://www.taxtmi.com/caselaws?id=93864 The Tribunal upheld the decision to grant duty exemption to the pulse valve under Notification No. 78/90 but rejected the Revenue's appeal regarding the pilot valve. It was determined that the pilot valve, although not explicitly mentioned in the notification, qualifies for exemption as it functions similarly to a pulse valve in introducing air pulses into the filtration system, aligning with the criteria for pollution control equipment. The Tribunal emphasized the technical similarities between pulse and pilot valves and the binding nature of the Board's order directing exemption for all parts of pollution control systems with specified certification. en-us Mon, 08 May 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93864 The Tribunal upheld the decision to grant duty exemption to the pulse valve under Notification No. 78/90 but rejected the Revenue's appeal regarding the pilot valve. It was determined that the pilot valve, although not explicitly mentioned in the notification, qualifies for exemption as it functions similarly to a pulse valve in introducing air pulses into the filtration system, aligning with the criteria for pollution control equipment. The Tribunal emphasized the technical similarities between pulse and pilot valves and the binding nature of the Board's order directing exemption for all parts of pollution control systems with specified certification. Case-Laws Central Excise Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93864