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of <h1>Appeal denied for product 'Zero-B' under Exemption Notification 154/86 due to classification as filter, not purifier.</h1> The Revenue's appeal regarding the eligibility for exemption under Notification No. 154/86 for the product 'Zero-B' was dismissed as the product was ... Filter - Benefit of exemption under Notification No. 155/86-C.E. available The judgment concerns the eligibility for exemption under Notification No. 154/86 for the product 'Zero-B' which is a water filter. The appeal by the Revenue was rejected as the product was determined to be a filter based on filtration principle. The exemption is for filters, not purifiers.
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