https://www.taxtmi.com/caselaws?id=370822 The Tribunal upheld the Commissioner (Appeals) decision regarding the classification of imported goods under Customs Tariff Heading 9801 as a project for a drinking water supply project. The Tribunal found that the water purification system constituted a unit under Regulation 3(d) and aligned with CBEC Circular No. 659, supporting exemptions for water treatment projects. The ultimate goal of exempting projects for human and animal consumption was acknowledged, leading to the dismissal of the Revenue's appeal. en-us Thu, 20 Sep 2018 00:00:00 +0530 Fri, 21 Feb 2020 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370822 The Tribunal upheld the Commissioner (Appeals) decision regarding the classification of imported goods under Customs Tariff Heading 9801 as a project for a drinking water supply project. The Tribunal found that the water purification system constituted a unit under Regulation 3(d) and aligned with CBEC Circular No. 659, supporting exemptions for water treatment projects. The ultimate goal of exempting projects for human and animal consumption was acknowledged, leading to the dismissal of the Revenue's appeal. Case-Laws Customs Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370822