Classification of treated potable water as manufacture affects excise liability when demineralisation produces artificial mineral water. Demineralisation or reduction of certain non essential minerals in potable water resulting in an artificial mineral water is treated as amounting to manufacture for central excise purposes and falls within the scope of the Central Excise Tariff classification rules and chapter notes, bringing such treated potable water within the chargeable tariff category.
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Provisions expressly mentioned in the judgment/order text.
Classification of treated potable water as manufacture affects excise liability when demineralisation produces artificial mineral water.
Demineralisation or reduction of certain non essential minerals in potable water resulting in an artificial mineral water is treated as amounting to manufacture for central excise purposes and falls within the scope of the Central Excise Tariff classification rules and chapter notes, bringing such treated potable water within the chargeable tariff category.
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