2017 (2) TMI 83

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....s. Desai & Diiwanji for the Appellants 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, 19....

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....ecution of the purchase order issued by the Maharashtra 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 23r....

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.... Notification. Upon construction and interpretation of 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 o....

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....ed by Pratibha Industries Limited against the above CESTAT 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 No....