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TMI Blog2017 (2) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... tile pipes? Held that: - reliance placed in the case of PRATIBHA INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., NHAVA SHEVA [2004 (9) TMI 278 - CESTAT, MUMBAI], where on similar issue, it was held that the appellant shall not be covered by the N/N. 21/2002-Cus., which grants complete exemption from payment of basic excise duty and additional duty falling under Heading 9801 required for drinking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the ductile pipes ? 2 After the order passed on 15th December, 2004, admitting the appeal, there are subsequent developments. We will note these developments later on. 3 The appeal impugns an order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 10th September, 2004. 4 The first appellant is a partnership firm, duly registered under the Indian Partnership A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted a complete set of relevant documents, including recommendation letter from the District Collector in his capacity as the recommending authority. The appellants claimed an exemption on the basis of all these documents from payment of any import duties. According to them, the appellants were entitled to and eligible for such exemption. Heading 98.01 of the Customs Tariff Act was relied upon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent- Commissioner. The order passed by the Commissioner (Appeals) dated 14th June, 2004, was thus set aside. 5 We have before us a similar order and dated 10th September, 2004, which was passed by the Tribunal in the case of Pratibha Industries Limited vs. Commissioner of Central Excise, Nhava Sheva. The Tribunal has allowed similar appeal of the Revenue. It set aside the order of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of basic excise duty and additional duty falling under Heading 9801 required for drinking water supply project for supply of water for human and animal consumption. The appeal is accordingly devoid of any merits and is dismissed 7 In the light of the authoritative pronouncement by the Hon'ble Supreme Court of India and dealing with an identical controversy, we do not think that the subst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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