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2016 (10) TMI 384
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....ra, Advocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Heard both sides. 2. The matter pertains to eligibility of benefit of exemption Notification No. 3/2004-CEX dated 8.1.2004. 3. The appellant represented by the ld. Advocate Ms. Rinky Arora inter alia pleads that the item - Plastic Polythene Film/Sheets (DHPE Geomembranc Fi....
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.... supply plants" and "pipes needed for delivery of water from its source to the plant and from there to the storage facility", would be eligible for exemption under the Notification No. 3/2004-CEX (supra) subject to the certificate issued by Collector/D.C./D.M. of District that such goods were cleared for intended use specified in the Notification No. 3/2004-CEX (supra). 6.1 From the facts....