https://www.taxtmi.com/caselaws?id=91660 Demineralized water used in boilers for fertilizer manufacture was held not to be a distinct excisable commodity under Chapter 28 of the Central Excise Tariff Act. The Tribunal reasoned that removing impurities such as calcium and magnesium to make water suitable for boiler use did not change its commercial identity, and no new article such as steam, vapour, ice, or any other separate excisable product emerged. Excisability depends on the emergence of a commercially distinct commodity, not merely on chemical treatment or improved suitability for a specific use. The demand was therefore unsustainable. en-us Fri, 31 Jul 1998 00:00:00 +0530 Thu, 20 Oct 2011 10:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91660 Demineralized water used in boilers for fertilizer manufacture was held not to be a distinct excisable commodity under Chapter 28 of the Central Excise Tariff Act. The Tribunal reasoned that removing impurities such as calcium and magnesium to make water suitable for boiler use did not change its commercial identity, and no new article such as steam, vapour, ice, or any other separate excisable product emerged. Excisability depends on the emergence of a commercially distinct commodity, not merely on chemical treatment or improved suitability for a specific use. The demand was therefore unsustainable. Case-Laws Central Excise Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91660