https://www.taxtmi.com/caselaws?id=373026 The Tribunal determined that the project constituted a water supply project and was entitled to exemption under Notification No. 14/2004-Cus. The Tribunal upheld the decision in favor of the respondent, emphasizing the sufficiency of certificates from the Sponsoring Authority to establish eligibility for the exemption. The Revenue's argument to classify the project under a specific entry was rejected, with the Tribunal highlighting the project's processes to make water suitable for agricultural use, qualifying it under the general entry for water supply projects. en-us Wed, 02 Jan 2019 00:00:00 +0530 Sat, 05 Jan 2019 08:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373026 The Tribunal determined that the project constituted a water supply project and was entitled to exemption under Notification No. 14/2004-Cus. The Tribunal upheld the decision in favor of the respondent, emphasizing the sufficiency of certificates from the Sponsoring Authority to establish eligibility for the exemption. The Revenue's argument to classify the project under a specific entry was rejected, with the Tribunal highlighting the project's processes to make water suitable for agricultural use, qualifying it under the general entry for water supply projects. Case-Laws Customs Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373026