2015 (8) TMI 623 - SCH - Customs

Exemption from Excise and additional duty - Tribunal vide impugned order reported in 2004 (9) TMI 278 - CESTAT, MUMBAI held that Ductile pipes were not classifiable under heading 98.01 of Customs Tariff and thus importer was not eligible for exemption under Notification No. 21/2002-Cus. - Supreme Court court after hearing counsel for appellant were of opinion that Tribunal has rightly come to conclusion that appellant shall not be covered by Notification No. 21/2002-Cus., which grants complete exemption from payment of basic excise duty and additional duty falling under Heading 9801 required for drinking water supply project for supply of water for human and animal consumption - Appeal devoid of any merits and thereby dismissed.

Summary

The Supreme Court upheld the Tribunal's decision that the appellant is not covered by a specific customs notification, resulting in the dismissal of the appeal. (Case: 2015 (8) TMI 623 - SC)