2019 (3) TMI 944

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....Advocate for the Appellant Shri S.K. Shukla, Superintendent (AR) for the Respondent ORDER Per: Ramesh Nair The brief facts of the case are that the appellant have supplied Expansion Bellow which is used as joints for the pipes from the source of water to water treatment plant. The appellant claims that these Expansion Bellows are part of components of water treatment plant and therefor....

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....to be considered as component to water treatment plant. He submits that it is covered by Notification No. 3/2004-CE, under description at Serial Entry No. 7 and accordingly, it is exempted. He placed reliance on the following judgments:- (a) Samruddhi Industries vs. CCE, Nagpur - 2011 (07) LCX0253 (b) Indian Hume Pipe Co. Limited vs. CCE, Jaipur - 2012 (03) LCX 0064 (c) Commissioner vs. E....

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....no dispute between the assessee and the Revenue inasmuch as the goods namely Expansion Bellow was used as joints while laying pipeline from source of water to water treatment plant. The entry of the notification reads as under:- S.No Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable Goods. Rate Condition No. 1 2 3 4 5 7....

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....lant and its instrument, parts apparatus and appliances, auxiliary equipment and components/parts of water treatment plant and as per the description at serial No. 2, pipelines for delivery of water from its source to the plant. However, in the present case, Expansion Bellow is not part of water treatment plant and therefore, it is not covered in description serial No. 1 and it is also not a pipe ....