9911796707
TMI Blog2013 (10) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition, which does not exist - Serial No. 8-D of the notification no. 6/2008-CE as amended which prescribes a concessional rate of duty of 4% ad valorem on water filtration or water purification equipment - There is no dispute that the goods supplied by the appellant conform to this description - There is no condition prescribed against the Serial no. 8-D and in the condition column, the entry i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a concessional rate of duty of 4% advalorem on the said goods without any condition attached thereto. However, a demand of Rs.32,47,188/- along with interest has been confirmed against the appellant on the ground that the appellant did not produce a certificate from the District Collector for availing the concessional rate of duty. The appeal against the same before the lower adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter dispensing with the requirement of pre-deposit and with the consent of both the sides, we take up the appeal itself for consideration and disposal. We have perused Serial no. 8-D of the notification no. 6/2008-CE dated 01/03/2008 as amended which prescribes a concessional rate of duty of 4% ad valorem on water filtration or water purification equipment. There is no dispute that the goods suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
