Water filter classification upheld for Zero-B, with filtration distinguished from purification for exemption purposes.

The product "Zero-B" was treated as a water filter because it operated on the principle of filtration by passing water through a filtering medium. The fact that filtration also produced purification did not change its essential character, as the distinction between the process of filtration and the result of purification was accepted. On that basis, the product was held eligible for exemption under Notification No. 154/86.

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Issues: Whether the product "Zero-B" was a water filter eligible for exemption under Notification No. 154/86, or a water purifier outside the notification.

Analysis: The impugned order recorded a clear finding that the product operated on the principle of filtration, namely, passing water through a medium that filters it. The fact that filtration also results in purification did not alter the essential character of the product as a filter. The distinction between the process of filtration and the result of purification was accepted, and no infirmity was found in the finding below.

Conclusion: The product was held to be a water filter eligible for exemption under Notification No. 154/86.

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