Regarding benefit of Central Excise duty exemption on pipes against S. No. 7 in column (3) of the Notification No. 6/2006 (CE) dated 1-03/06 as further amended vide No. 6/2007 dated 1-3-07 & 26/2009 dated 4/12/09.

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..... Department of Revenue Tax Research Unit New Delhi, dated the 16 th May, 2011 To The Director General (All) The Chief Commissioners of Central Excise (All) The Chief Commissioners of Central Excise and Customs (All) Sir/Madam, Subject: Benefit of Central Excise duty exemption on pipes against S. No. 7 in column (3) of the Notification No. 6/2006 (CE) dated 1-0 .....

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..... pe of this exemption, as provided in the entries (1) and (2) of this notification was delineated in the CBEC circular 659/50/2002-CX dated 06-Sep-2002. It clearly indicated that the exemption is limited to pipes needed for delivery of water from its source to the water treatment plant and from there to the first storage point and that the duty concession was not available for pipes required to s .....

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..... the plant and from there to the first storage point or whether it includes pipes required for the distribution network also. 4. The matter has been examined. The amendments made to the notification w. e. f 01.03.2007 were in view of the policy objective of providing potable water for domestic use. The purpose of the insertion of sub-entry (3) w. e. f. 1.3.2007 was to obviate disputes about t .....

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..... m him do not form part of the project and will not be eligible for the exemption. 5. Trade industry as well as field formations may please be informed suitably. 6. Receipt of this circular may please be acknowledged. Yours Faithfully (Yogendra Garg) Director Tax Research Unit - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India .....

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