https://www.taxtmi.com/caselaws?id=89365 Purification, softening or demineralisation of water solely by removing impurities and mineral ions does not create a new commodity with a distinct name, character or use. Such treated water is therefore not separately excisable under the relevant tariff entry. As no excisable goods result from the process, the duty demand lacks foundation. A bona fide belief that the treatment did not produce dutiable goods also precludes an inference of suppression, preventing invocation of the extended limitation period. Penalty and confiscatory consequences founded on the unsustainable demand cannot survive. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89365 Purification, softening or demineralisation of water solely by removing impurities and mineral ions does not create a new commodity with a distinct name, character or use. Such treated water is therefore not separately excisable under the relevant tariff entry. As no excisable goods result from the process, the duty demand lacks foundation. A bona fide belief that the treatment did not produce dutiable goods also precludes an inference of suppression, preventing invocation of the extended limitation period. Penalty and confiscatory consequences founded on the unsustainable demand cannot survive. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89365