https://www.taxtmi.com/caselaws?id=238042 A concessional duty entry in Notification No. 6/2008-CE for water filtration or purification equipment was held to operate without any additional certificate requirement where the condition column was left blank. The District Collector's certificate was relevant only to the nil-rate entry and could not be read into the 4% ad valorem entry by interpretation. Because the goods matched the notification description and no condition attached to Serial No. 8-D, the concessional rate was available without producing the certificate, and the duty demand was not sustainable. en-us Tue, 03 Sep 2013 00:00:00 +0530 Tue, 15 Oct 2013 07:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238042 A concessional duty entry in Notification No. 6/2008-CE for water filtration or purification equipment was held to operate without any additional certificate requirement where the condition column was left blank. The District Collector's certificate was relevant only to the nil-rate entry and could not be read into the 4% ad valorem entry by interpretation. Because the goods matched the notification description and no condition attached to Serial No. 8-D, the concessional rate was available without producing the certificate, and the duty demand was not sustainable. Case-Laws Central Excise Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238042