Exemption for water filters narrowly construed, excluding combined filtration and ultra-violet purification apparatus.

A water-filter-cum-purifier using ultra-violet treatment was held outside the scope of Notification No. 155/86-C.E. because the exemption was confined to water filters of a capacity not exceeding 40 litres. Although Heading 84.21 could cover machinery performing both filtering and purifying functions, the notification was construed more narrowly and did not extend to combined filtering and purification apparatus. The technical material also did not establish beyond doubt that the ultra-violet feature left the product within the notified category of a water filter simpliciter.

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Issues: Whether a water-filter-cum-purifier incorporating ultra-violet treatment was entitled to exemption under Notification No. 155/86-C.E. as a water filter of capacity not exceeding 40 litres.

Analysis: Heading 84.21 covered filtering or purifying machinery and apparatus, and the expression "or" in the heading could, in context, extend to devices performing filtering and purification functions. However, the exemption notification itself referred only to "water filters of a capacity not exceeding 40 litres" and did not mention purifying machinery or combined apparatus. The entry was therefore construed as limited to water filters simpliciter, excluding equipment that combined filtration with other purification methods. The claim that ultra-violet treatment made the product a qualifying water filter was also not established beyond doubt on the technical material placed before the Tribunal.

Conclusion: The product was not covered by the exemption notification and the appeal failed.

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