https://www.taxtmi.com/caselaws?id=89795 The product "Zero-B" was treated as a water filter because it operated on the principle of filtration by passing water through a filtering medium. The fact that filtration also produced purification did not change its essential character, as the distinction between the process of filtration and the result of purification was accepted. On that basis, the product was held eligible for exemption under Notification No. 154/86. en-us Mon, 06 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89795 The product "Zero-B" was treated as a water filter because it operated on the principle of filtration by passing water through a filtering medium. The fact that filtration also produced purification did not change its essential character, as the distinction between the process of filtration and the result of purification was accepted. On that basis, the product was held eligible for exemption under Notification No. 154/86. Case-Laws Central Excise Mon, 06 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89795