https://www.taxtmi.com/caselaws?id=213170 The minimum 20 cm outer-diameter condition in clause 7(3) of Notification No. 6/2006-C.E., as amended, does not govern pipes covered by clause 7(2). Clause 7(2) applies specifically to pipes used for delivery of water from the source to the plant and from there to the first storage point, while clause 7(3) separately addresses pipes exceeding 20 cm that form an integral part of water supply projects. Because the two clauses operate in different fields, the diameter restriction cannot be read into clause 7(2). Where the required certificate under condition No. 4 is produced, exemption remains available under clause 7(2). en-us Mon, 13 Jun 2011 00:00:00 +0530 Wed, 18 Apr 2012 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213170 The minimum 20 cm outer-diameter condition in clause 7(3) of Notification No. 6/2006-C.E., as amended, does not govern pipes covered by clause 7(2). Clause 7(2) applies specifically to pipes used for delivery of water from the source to the plant and from there to the first storage point, while clause 7(3) separately addresses pipes exceeding 20 cm that form an integral part of water supply projects. Because the two clauses operate in different fields, the diameter restriction cannot be read into clause 7(2). Where the required certificate under condition No. 4 is produced, exemption remains available under clause 7(2). Case-Laws Central Excise Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213170