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of <h1>Aqua Mineral Treated Water Classified as Manufactured Product Under Chapter 22 of Central Excise Tariff.</h1> The circular issued by the Central Board of Excise and Customs clarifies the classification of aqua mineral treated water under the Central Excise Tariff. It states that the process of demineralization or reduction of non-essential minerals in treated potable water can create an artificial mineral water, which is considered a manufacturing process according to Chapter Note 2 of Chapter 22 of the Central Excise Tariff. This clarification follows a previous circular on the same subject, emphasizing the classification criteria for excise purposes.
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