https://www.taxtmi.com/caselaws?id=82645 A water-filter-cum-purifier using ultra-violet treatment was held outside the scope of Notification No. 155/86-C.E. because the exemption was confined to water filters of a capacity not exceeding 40 litres. Although Heading 84.21 could cover machinery performing both filtering and purifying functions, the notification was construed more narrowly and did not extend to combined filtering and purification apparatus. The technical material also did not establish beyond doubt that the ultra-violet feature left the product within the notified category of a water filter simpliciter. en-us Thu, 22 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82645 A water-filter-cum-purifier using ultra-violet treatment was held outside the scope of Notification No. 155/86-C.E. because the exemption was confined to water filters of a capacity not exceeding 40 litres. Although Heading 84.21 could cover machinery performing both filtering and purifying functions, the notification was construed more narrowly and did not extend to combined filtering and purification apparatus. The technical material also did not establish beyond doubt that the ultra-violet feature left the product within the notified category of a water filter simpliciter. Case-Laws Central Excise Thu, 22 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82645