Exemption from Customs and Central Excise Duty to Water Treatment Plants

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.... Sir, Subject: Exemption from Customs and Central Excise Duty to Water Treatment Plants Notification 91/2002-Cus, 92/2002-Cus, 93/2002-Cus and 47/2002-CE, all dated 6th September, 2002 have been issued to extend exemption from Customs and Central Excise duties in respect of water treatment projects for supply of drinking water for human and animal consumption. 2. On the Customs side, s....

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.... (including when it is imported in CKD/ SKD or only in components). However, as specified in notification 91/2002-Cus and 93/2002-Cus, both dated 6.9.2002, the benefit would be available only to water treatment plants intended to supply potable drinking water for human or animal consumption. The benefit would not be admissible to water treatment plants supplying water for industrial purposes. It i....

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....larified that "water treatment plant" would include plants for desalination, demineralization, purification of water or for any similar process intended to make the water fit for consumption of humans or animals. Central Excise duty will also be exempt on pipes required for obtaining untreated (raw) water from its source to the plant, and for supplying the treated (potable drinking) water to the s....