9911796707
TMI Blog2016 (11) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that the distinction made in the above circular is not tenable, both in law as well as in facts. It is submitted that the couplings are nothing but shorter version of pipes, which are classified in the same Tariff Headings of 6811.83 - the essentiality certificate has been produced from the competent authority and the impugned goods were cleared for the intended purposes. There is no separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relating to whether exemption is available to the couplings in terms of the below mentioned entry :- Notification 6/2006-CE, exempts:- (2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility. 3. The case of the Revenue is that the exemption shall be given only to pipes not to the couplings . The Original Authority confirmed the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinction made in the above circular is not tenable, both in law as well as in facts. It is submitted that the couplings are nothing but shorter version of pipes, which are classified in the same Tariff Headings of 6811.83. 7. We have noted that the first Appellate Authority has examined the scope and implication of the decision of the Hon ble Supreme Court as well as the subsequent clarificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law and thus cannot take away the benefit provided in the public interest by the Government. I further observed that Appellant, as per condition of the notification, has produced the certificate from the prescribed authority and genuineness of certificate has not been challenged by the Department. Department cannot go behind the certificates and hold that the same is not acceptable. It has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate has been produced from the competent authority and the impugned goods were cleared for the intended purposes. There is no separate billing or clearance document for the couplings. 9. Considering the overall scope of exemption and the reasonings followed by the impugned order, we find no ground to interfere with the findings of the lower authority. Accordingly, we reject the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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