2009 (11) TMI 707

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..... waiver of pre-deposit and stay of recovery in respect of an amount of duty of Rs. 26,84,233/-. The lower authorities have demanded the above amount of duty from the assessee by denying them the benefit of Notification No. 6/2007 C.E. dated 1-3-07 (Sr. No. 8B). The Notification granted full exemption from payment of duty on water purification equipment, based on the following technologies :- (a) .....

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..... n equipment. It is clear from the Tariff entry mentioned in Col. No. 2 of the Table ibid that, only the complete equipment can claim the benefit of Nil rate of duty. Parts of equipments falling under Heading 8421 21 mentioned in the Notification are separately classified under sub-heading 8421 91 and sub-heading 8421 99. The membrane can, at best, be a part of the water purification equipment, b .....

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