Classification of treated drinking water as non-excisable preserves municipal water exclusion under excise classification. The Board examined Aqua Mineral Bisleri Treated Water-subjected to bleaching, filtration, softening and sterilisation-and concluded it remains non-excisable. The decision rests on absence of a specific manufacture provision capturing such treated water, the limited applicability of HSN explanatory notes to excise manufacture, the lack of tariff entries expressly including purified natural water, and the risk that treating these products as excisable would unintentionally cover municipal tap water.
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Provisions expressly mentioned in the judgment/order text.
Classification of treated drinking water as non-excisable preserves municipal water exclusion under excise classification.
The Board examined Aqua Mineral Bisleri Treated Water-subjected to bleaching, filtration, softening and sterilisation-and concluded it remains non-excisable. The decision rests on absence of a specific manufacture provision capturing such treated water, the limited applicability of HSN explanatory notes to excise manufacture, the lack of tariff entries expressly including purified natural water, and the risk that treating these products as excisable would unintentionally cover municipal tap water.
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