https://www.taxtmi.com/caselaws?id=370112 The Tribunal ruled in favor of the appellant, finding that the pipes supplied for the government project were eligible for duty exemption under Exemption Notification No. 3/04 dated 08.01.2004. The decision emphasized interpreting exemption notifications based on their explicit requirements without adding extra conditions beyond what is stated in the notification. The Tribunal held that the pipes were essential for water delivery to a cistern in a lift irrigation facility involving water pumping, meeting the notification's criteria. Consequently, the appeal was allowed, setting aside the lower authority's decision. en-us Thu, 01 Nov 2018 00:00:00 +0530 Sat, 10 Nov 2018 07:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370112 The Tribunal ruled in favor of the appellant, finding that the pipes supplied for the government project were eligible for duty exemption under Exemption Notification No. 3/04 dated 08.01.2004. The decision emphasized interpreting exemption notifications based on their explicit requirements without adding extra conditions beyond what is stated in the notification. The Tribunal held that the pipes were essential for water delivery to a cistern in a lift irrigation facility involving water pumping, meeting the notification's criteria. Consequently, the appeal was allowed, setting aside the lower authority's decision. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370112