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DEEMED MANUFACTURE

AMIT KASAT

    Dear friends,

     I m not confirm about ,where a felling water in jars & supply to delar  is cover

     under excise ? pls reply

        Thanks 

Excise duty applicability: plain bottled water without added minerals generally not subject to excise; verify tariff classification with consultant. Plain water filled in jars without blending minerals or additives does not become a manufactured product and therefore is not liable to central excise; confirm tariff classification and duty liability with a consultant and the Central Excise Tariff. (AI Summary)
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YAGAY andSUN on Mar 27, 2013

If you are not blending any mineral in the water then water remains the water, therefore, no excise duty will be applicable.

Also discuss it with your consultant or search the Central Excise Tariff.

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