9911796707
TMI Blog2011 (6) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... riction regarding the requirement of minimum 20 cm. diameter contemplated under sub-clause (3) of Clause 7 in the table of the Notification No. 6/2006-C.E., dated 1-3-2006 as amended by the Notification Nos. 25/2006-C.E. dated 20-3-2006, 3-2-2006-C.E., dated 25-5-2006, 46/2006-C.E., dated 28-11-2006, 47/2006-C.E., dated 21-12-2006, 48/2006-C.E., dated 30-12-2006 and 6/2007-C.E., dated 1st March 2007 applies to the pipes specified under sub-clause (2) of Clause 7 of the said table of the said notification also. 2. The appellants are engaged in manufacture of AC Pressure Pipes falling under Chapter sub-heading 6811 30 10 and AC coupling falling under Chapter sub-heading 6811 30 90 of the Schedule to the Central Excise Tariff Act, 1985. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes." 4. The above notification was amended from time to time and under Notification No. 6/2007-C.E., dated 1st March 2007, the amendment in relation to the relevant entry was as under :- "(1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water treatment plants ; (2) Pipes needed for delivery of water from its source to the plant (including the clear treated water reservoir, if any, thereof), and from there to the first storage p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table would apparently disclose the fallacy in the finding arrived at by the Commissioner. Sub-clause (3) specifically refers to the pipes when they form integral part of the water supply projects. However, sub-clause (2) clearly carve out an exception to the same when it specifies that the pipes needed for delivery of water from its source to the plant including the clear treated water reservoir, if any, thereof, and from there to the first storage point. It is nowhere case of the department that the pipes required for delivery of water from its source to the plant and/or from the plant to the first storage point are necessarily to be bigger in diameter then the diameter of the pipes for further delivery of the water. Indeed it appears to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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