TaxTMI 
TaxTMI 
2017 (2) TMI 83
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....nts Mr. Pradeep S. Jetly for the Respondents ORDER P. C. 1 This appeal was admitted by this Court on the following substantial question of law : "Whether on the facts and in the circumstances of the case the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that Serial No.26 of notification No.42/96 dated July 23, 1996 is applicable only to the water treatment plant....
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.... Jeevan Pradhikaran. That organisation floated a global tender. That concerned purchase of ductile iron pipes required for implementation of drinking water supply projects in the State of Maharashtra. For the purposes of the said project the appellant imported these pipes. As per the requirement of Customs Notification Nos.42 of 1996 dated 23rd July, 1996 and 21 of 2002 dated 1st March, 2002, the ....
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....such notification, it came to the conclusion that the units of a water supply project are not covered by the Exemption Notification.; The explanation to the said Notification could be interpreted to mean and cover all sorts of units and water purification systems for rendering source water supply fit for drinking by humans and animals. Based on such a reasoning, the Tribunal allowed the appeal fil....
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....T order which is since reported in 2005 (188) ELT 433 has been dismissed. The Hon'ble Supreme Court, while dismissing the appeal, held thus : " After hearing learned counsel for the appellant for sometime, we are of the opinion that the Tribunal has rightly come to the conclusion that the appellant shall not be covered by the Notification No.21/2002-Cus., which grants complete exemption from....