https://www.taxtmi.com/caselaws?id=355653 Exemption for drinking water supply project imports is limited to goods used in a water treatment plant, such as desalination, demineralization or purification equipment that makes water fit for human or animal consumption. Pipes used only for transmission and distribution in a water supply scheme do not qualify for Project Import benefit under Heading 98.01 or exemption under Notification No. 21/2002-Cus. read with Notification No. 42/96-Cus. The Tribunal followed the settled position that such distribution infrastructure falls outside the scope of the project import scheme, and the goods were therefore not eligible for the claimed exemption. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355653 Exemption for drinking water supply project imports is limited to goods used in a water treatment plant, such as desalination, demineralization or purification equipment that makes water fit for human or animal consumption. Pipes used only for transmission and distribution in a water supply scheme do not qualify for Project Import benefit under Heading 98.01 or exemption under Notification No. 21/2002-Cus. read with Notification No. 42/96-Cus. The Tribunal followed the settled position that such distribution infrastructure falls outside the scope of the project import scheme, and the goods were therefore not eligible for the claimed exemption. Case-Laws Customs Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355653