https://www.taxtmi.com/caselaws?id=152345 Imported reverse osmosis membranes were held not to qualify as exempt water purification equipment under Notification No. 6/2007-C.E. because the exemption covered the complete equipment based on specified technologies, not parts separately classifiable under sub-heading 8421 99. On that reading of the notification with the tariff entries, the nil rate applied only to the full equipment, and the imported item remained outside the exemption. Waiver of pre-deposit and stay of recovery were also refused because no prima facie case or financial hardship was shown, and the appellant was directed to pre-deposit the entire duty demand. en-us Mon, 23 Nov 2009 00:00:00 +0530 Sat, 29 Jun 2013 17:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152345 Imported reverse osmosis membranes were held not to qualify as exempt water purification equipment under Notification No. 6/2007-C.E. because the exemption covered the complete equipment based on specified technologies, not parts separately classifiable under sub-heading 8421 99. On that reading of the notification with the tariff entries, the nil rate applied only to the full equipment, and the imported item remained outside the exemption. Waiver of pre-deposit and stay of recovery were also refused because no prima facie case or financial hardship was shown, and the appellant was directed to pre-deposit the entire duty demand. Case-Laws Customs Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152345