9911796707
|
Home
Issues involved: Application for waiver of pre-deposit and stay of recovery u/s Rs. 26,84,233 duty; Denial of benefit of Notification No. 6/2007 C.E. dated 1-3-07 (Sr. No. 8B) on water purification equipment.
The appellant sought waiver of pre-deposit and stay of recovery for duty amounting to Rs. 26,84,233, which was demanded by the lower authorities by denying the benefit of Notification No. 6/2007 C.E. dated 1-3-07 (Sr. No. 8B). The Notification provided full exemption from duty on water purification equipment, specifically mentioning technologies like Reverse Osmosis Technology using Thin Film Composite Membrane. The appellant imported an item declared as "Reverse Osmosis Membrane" and claimed eligibility for the Notification's benefit. However, after considering submissions from both parties and examining the relevant Tariff entries, the Tribunal did not find a prima facie case for the appellant. It was clarified that only complete water purification equipment based on specified technologies could avail the Nil rate of duty, and the Reverse Osmosis Membrane alone did not qualify as such equipment. The Tribunal noted that parts of equipment, including membranes, were separately classified under specific sub-headings which were not covered by the exemption Notification. The Tribunal concluded that the appellant failed to establish a prima facie case or demonstrate financial hardships. Consequently, the Tribunal directed the appellant to pre-deposit the entire duty demand within four weeks, with a compliance report due on 4-1-2010.
|
