2015 (10) TMI 1336

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der clause (6) of CTH 9801. Reference to CTH 9801 finds place in notification No. 6/06-CE dated 01.03.06 as well as notification No. 12/11-CE dt. 07.03.12. Reading of the customs notification, tariff heading, nature of goods cleared and central excise notifications enables to hold that the goods cleared by appellant were meant for Drinking water supply project only. The goods so used was certified .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . dated 01.03.2006 and No. 12/11-CE dated 07.03.2012. The first notification covers the period December'11 to February'11 and the second notification covers the period March'12 to September'12. According to the mandate of the notifications goods covered by CTH 9801 imported to India, shall be exempted, if used in the drinking water supply project executed in terms of international .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... view of the aforesaid fundamental dispute in this appeal dispensing pre-deposit, stay application is disposed and appeal itself is taken up for decision today. Appellant's contention that the goods were meant for drinking water supply project is not doubted when page no 120 of the appeal folder is read. Similarly, page No. 126 134 also satisfies this proposition. Therefore, goods cleared wer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X