9911796707
TMI Blog2023 (7) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... l within the meaning of plant used in the definition of water supply project, in the notification 14/2004. Apart from this, in the present case, the respondent has furnished the installation certificate which mentions the goods as effluent treatment unit with reverse osmosis to deliver water for re-use . From the documents, it is convincing that the goods imported are membrane systems and are eligible for the exemption under Notification No.14/2004-Cus. The decision relied by the Ld. AR in the case of Pure Cure Technology Vs. Commissioner of Customs, Mumbai [ 2018 (12) TMI 617 - CESTAT MUMBAI] appearing for the Department is not applicable to the facts of this case, as the said decision relates to Notification No. 6/2006-CE date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding duty along with interest. After considering the submissions made by the appellant, the adjudicating authority concluded that in terms of Notification No. 14/2004-Cus dated 08.01.2004 the exemption was applicable only to composite water treatment plants. The membrane system imported by the appellant is not eligible for exemption. Aggrieved by such order, the importer filed an appeal before the Commissioner (Appeals) who vide order impugned herein set aside the order passed by the original authority. Thus, the Department is now before the Tribunal. 2. On behalf of the appellant Smt. Anandalakshmi Ganeshram, Superintendent appeared and argued the matter. It is submitted by the Ld. AR that the imported goods are only Membranes and not R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. 2. This notification shall come into force on the 9th day of January, 2004. [Notification No. 14/2004-Cus., dated 08-01-2004] 4. As per the above notification, water supply projects falling under CTH 9801 is exempted from the duty of Customs. The explanation in the notification says that water supply project includes a plant for desalination etc; or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. It is submitted that the main ground raised by the department in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... values shows. System operating data should be normalized and key performance parameters traded using KMS NORMPRO software . 7. From the technical literature of the product, it can be seen that the goods are membrane systems. The very same issue was considered by the Tribunal in the case of M/s. Rochem Separation Systems (supra). The Tribunal after considering the issue held that the Reverse Osmosis Membrane Filtration System will fall within the meaning of plant used in the definition of water supply project, in the notification 14/2004. The relevant part of the order reads as under : In this appeal of the Revenue, the short question for consideration is whether the respondent was eligible for the benefit of exemption Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ystem consisted of two streams of water 50% pure water and 50% reject. The pure water, referred to as, permeate water was diverted for industrial use, while the impure water (reject) was recycled in the bio-composting plant. On a study of this process, it appeared to the department that the project was mainly an effluent water treatment plant and therefore, would not qualify for the benefit of the above notification. This view was upheld by the original authority, but rejected by the first appellate authority. 2. We have perused the order passed by the learned Commissioner (Appeals) and have found cogent reasons in support of the view taken therein. Apparently, the Reverse Osmosis Membrane Filtration System would squarely come wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
