2006 (11) TMI 397

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant. Shri S.G. Dewalwar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 43,50,096/- and penalty of Rs. 5 lakhs. The demand has been confirmed on Rochem Disc and Tube Reverse Osmosis (DTRO) falling under Ch. Heading 84.21 of the Schedule to the CETA, 1985, by denial of bene .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it of exemption in terms of Notification No. 6/2002, we find that prima facie, the goods are to be considered as Effluent Treatment Unit in the light of the certificate issued by the Maharashtra Pollution Control Board on 8-2-2006, certifying that the goods manufactured by the applicants herein are Effluent Treatment Unit with Reverse Osmosis to deliver water for reuse and effluent generated in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion No. 11/97-Cus was extended to Reverse Osmosis elements and Membranes Housing Fibre Glass Reverse Osmosis Pressure Vessels imported by Arvind Mills Ltd. which did not contain other facilities such as automatic sensing devices etc. and the language of Sl. No. 150 to Notification No. 11/97-Cus. is pari materia with Sl. No.6 to the present Notification No. 6/2002. We, therefore, hold that the appl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X