https://www.taxtmi.com/caselaws?id=34736 Desalination plants cleared to the Ministry of Defence were treated as eligible for exemption under Notification No. 6/2002-C.E., as amended, because the exemption covered machinery, apparatus, auxiliary equipment and parts required for water treatment plants, and the explanation expressly brought desalination plants within that category. The Board's circular supported extension of the benefit even where the full plant was supplied, and the competent district authority's certificate confirmed that the goods were intended for potable water supply and met the prescribed condition. An interpretation that denied relief on the basis of a distinction between imported and indigenously manufactured plants was found inconsistent with the object of the exemption, so the duty demand, interest and penalty could not survive. en-us Wed, 25 Mar 2009 00:00:00 +0530 Tue, 13 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34736 Desalination plants cleared to the Ministry of Defence were treated as eligible for exemption under Notification No. 6/2002-C.E., as amended, because the exemption covered machinery, apparatus, auxiliary equipment and parts required for water treatment plants, and the explanation expressly brought desalination plants within that category. The Board's circular supported extension of the benefit even where the full plant was supplied, and the competent district authority's certificate confirmed that the goods were intended for potable water supply and met the prescribed condition. An interpretation that denied relief on the basis of a distinction between imported and indigenously manufactured plants was found inconsistent with the object of the exemption, so the duty demand, interest and penalty could not survive. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34736