2009 (11) TMI 707

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....r. T. Tiju, DR, for the Respondent. ORDER This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of duty of Rs. 26,84,233/-. The lower authorities have demanded the above amount of duty from the assessee by denying them the benefit of Notification No. 6/2007 C.E. dated 1-3-07 (Sr. No. 8B). The Notification granted full exemption from payment of duty on wate....

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.... like Reverse Osmosis Technology using Thin Film Composite Membrane. The Reverse Osmosis Membrane by itself would not constitute water purification equipment. It is clear from the Tariff entry mentioned in Col. No. 2 of the Table ibid that, only the complete equipment can claim the benefit of 'Nil' rate of duty. Parts of equipments falling under Heading 8421 21 mentioned in the Notification are se....