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TMI Blog2018 (12) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned in Column (3) relating to the product Water purification equipment based on the technologies mentioned at Clause (a), (b) and (c) of the said entry is eligible to the benefit of said notification. Therefore the said notification allows exemption to water purification equipment only which are used for purification of water adopting technologies mentioned under Clause (a) to (d). The appellant themselves had admitted that exemption notification to the said product was inserted w.e.f. 1.3.2007 mentioning through new Sr. No. 8B where the classification of sub-heading was shown as 842121. Needless to mention to claim the benefit of an exemption, the burden lies on assessee to satisfy that their case falls within the four corners of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrigendum on 22.2.2008 revising the demand to ₹ 26,84,233/-. On adjudication, the demand was confirmed with interest. Aggrieved by the said order they filed an appeal before the Ld. Commissioner (Appeals), who in turn, upheld the order of the adjudicating authority and rejected their appeal. Hence, the present appeal. 4. Reiterating the findings in the impugned order, the Ld. AR for the Revenue submits that there is no dispute of the facts that the appellant had imported membrane elements as declared in the respective Bills of Entry during the relevant period. The appellant had claimed that the said membrane elements as 'water purification equipment' classifiable under Chapter Sub-heading 84212190 of Customs Tariff Act, 1975. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-CE dt. 1.3.2006, as amended (Sr. No. 8B). The undisputed facts are that against the 14 bills of entry filed during the period March 2007 and January 2008. The appellant had declared the classification of the product under CTH 84212190 and availed benefit of Notification No. 6/2006-CE dt. 1.3.2006 as amended. The Entry 8B of Notification No. 6/2006-CE dt. 1.3.2006 as amended reads as follows: TABLE 1 2 3 4 5 8B 842121 (except 84212120 Water purification equipment, based on following technologies:- Nil - (a) Ultra-filtration Technology using poly acrylonite membranes; or (b) Arsenic Removal Technology using ceramic micro-filtration membrane; or (c) Reserve Osmosis Technology using thin film composite membrane (TFC); or (d) Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and alleged in the show cause notice, the Ld. Commissioner (Appeals) observed that the imported membrane elements merits classification under CTH 84219900 rather than 84212190 which claimed by the appellant as more specific; when the imported item was considered on article meant as purifying machinery or apparatus. We do not find any discrepancy in the observation of the Ld. Commissioner (Appeals). Hence, the same does not warrant any interference. Further we do not find merit in the contention of the appellant that the classification resorted to by the Revenue for earlier period cannot be altered subsequently and the exemption claimed by them also cannot be denied. The appellant themselves had admitted that exemption notification to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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