Mineral water classification: adding mineral salts to treated potable water renders the product excisable under tariff rules. Where purified potable water has mineral salt(s) added after purification (including any demineralisation and subsequent addition of minerals), the resultant product is to be classified as mineral water and is excisable under the Central Excise Tariff heading for mineral water; the circular removes the prior trade-name reference used in earlier guidance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mineral water classification: adding mineral salts to treated potable water renders the product excisable under tariff rules.
Where purified potable water has mineral salt(s) added after purification (including any demineralisation and subsequent addition of minerals), the resultant product is to be classified as mineral water and is excisable under the Central Excise Tariff heading for mineral water; the circular removes the prior trade-name reference used in earlier guidance.
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