https://www.taxtmi.com/caselaws?id=333364 HDPE geomembrane film used in setting up a water supply plant was held not to fall within the exemption for specified machinery, auxiliary equipment, components, parts or water-delivery pipes under Notification No. 3/2004-CEX. The decisive point was that the goods were neither machinery nor a component or part of machinery, and they were not pipes used to carry water from the source to the plant or storage. A certificate issued by the District Collector could not extend the notification to goods outside its scope. The exemption was therefore unavailable and the appeal failed. en-us Wed, 31 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333364 HDPE geomembrane film used in setting up a water supply plant was held not to fall within the exemption for specified machinery, auxiliary equipment, components, parts or water-delivery pipes under Notification No. 3/2004-CEX. The decisive point was that the goods were neither machinery nor a component or part of machinery, and they were not pipes used to carry water from the source to the plant or storage. A certificate issued by the District Collector could not extend the notification to goods outside its scope. The exemption was therefore unavailable and the appeal failed. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333364