2006 (11) TMI 397

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.....H. Motwani, Advocates, for the Appellant. Shri S.G. Dewalwar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 43,50,096/- and penalty of Rs. 5 lakhs. The demand has been confirmed on Rochem Disc and Tube Reverse Osmosis (DTRO) falling under Ch. Heading 84.21 of the Sched....

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...., as regards the alternate claim for benefit of exemption in terms of Notification No. 6/2002, we find that prima facie, the goods are to be considered as Effluent Treatment Unit in the light of the certificate issued by the Maharashtra Pollution Control Board on 8-2-2006, certifying that the goods manufactured by the applicants herein are Effluent Treatment Unit with Reverse Osmosis to deliver wa....