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<h1>Appellate tribunal grants duty exemption for 'hydrapure' water filter under Notification No. 155/86-C.E.</h1> The appellate tribunal ruled in favor of the appellant, determining that their product 'hydrapure' qualifies for duty exemption as a water filter under ... Filter - Water filter - “Hydrapure” The appellate tribunal ruled in favor of the appellant, stating that their product 'hydrapure' qualifies for duty exemption as a water filter under Notification No. 155/86-C.E. The tribunal found that the apparatus functions as a water filter and purifier, and therefore, the appellant is entitled to the exemption. The order of the Commissioner (Appeals) was set aside, and the appeal was allowed.
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