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2015 (10) TMI 413 - AT - CustomsDenial of benefit of Notification - whether Pipes are eligible for import under Project Import Regulation, 1986 by Notification No 42/1996-CUS dtd 31.7.1996 - Held that - Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notification should be allowed to Water treatment plant and not parts of water supply or distribution units. The Commissioner (Appeals) rejected the appeal filed by the appellant following the decision of the Tribunal in the case of Pratibha Industrials Ltd vs CCE 2004 (9) TMI 278 - CESTAT, MUMBAI . The Honble Supreme Court in the case of Pratibha Industries Ltd vs C, Raigad 2015 (8) TMI 623 - SUPREME COURT rejected the appeal filed by the appellant and upheld the Tribunal Order. - No merit in the appeals filed by the appellants - Decided against assessee.
Issues involved: Eligibility of Pipes for import under Project Import Regulation, 1986 by Notification No 42/1996-CUS as amended by Notification No 91/2002 for Drinking Water Supply Projects.
Analysis: The main issue in this case revolves around the eligibility of Pipes for import under the Project Import Regulation, 1986 by Notification No 42/1996-CUS as amended by Notification No 91/2002 for Drinking Water Supply Projects. The Adjudicating Authority denied the benefits of the exemption Notification, arguing that the benefit should be allowed to Water treatment plant and not parts of water supply or distribution units. The Commissioner (Appeals) upheld this decision, citing a previous Tribunal case of Pratibha Industrials Ltd vs CCE [2005(188)ELT.433(Tri.Mum). However, the Honble Supreme Court in the case of Pratibha Industries Ltd vs C, Raigad, through a judgment dated 27.4.2015 in Civil Appeal No. 53/2005, rejected the appeal and upheld the Tribunal Order. The Tribunal, consisting of Mr. P.K. Das and Mr. P.M. Saleem, after hearing both sides and perusing the records, found that the decision of the Honble Supreme Court in the case mentioned above leaves no merit in the appeals filed by the appellants. Consequently, the appeals filed by the appellants were rejected based on the Supreme Court's decision. The judgment clarifies the scope and interpretation of the exemption Notification regarding the eligibility of Pipes for import under the Project Import Regulation for Drinking Water Supply Projects.
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