Duty exemption available on items required for setting up of water treatment plants

CESTAT Chennai held that duty exemption available to all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their component parts required for setting up of water treatment plants. Accordingly, duty paid under protest is required to be refunded back.

Facts- The appellants received orders from M/s. Megha Engineering and Infrastructure Ltd., Hyderabad for supply of goods for use in project of Moulana Abdul Kalam, Hyderabad, Sujala Shranti (drinking water supply) and Sippu Lift Irrigation Project, Gujarat.

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