https://www.taxtmi.com/caselaws?id=92192 Treated water purified with lime, bleaching powder, soda, ferro-sulphate and filtration, but with no addition of mineral salts or gases, remains purified water and does not become mineral water for excise classification. The applicable circular was read as treating added mineral salts as the relevant factor for attracting duty under sub-heading 2201.90. On that basis, the product was held non-excisable as mineral water, the appellate classification was sustained, and the Revenue's challenge was rejected. en-us Wed, 18 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 14:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92192 Treated water purified with lime, bleaching powder, soda, ferro-sulphate and filtration, but with no addition of mineral salts or gases, remains purified water and does not become mineral water for excise classification. The applicable circular was read as treating added mineral salts as the relevant factor for attracting duty under sub-heading 2201.90. On that basis, the product was held non-excisable as mineral water, the appellate classification was sustained, and the Revenue's challenge was rejected. Case-Laws Central Excise Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92192