https://www.taxtmi.com/caselaws?id=92521 The notification granted nil duty to water filters of capacity not exceeding 40 litres and did not require a minimum capacity, separate storage tank, or separate candles. An on-line water filter directly fitted on taps was not excluded from the exemption merely because its capacity could not be measured in the manner suggested by the lower authorities. The denial of exemption was therefore unsustainable, and the water filter qualified for the benefit of the notification. en-us Mon, 04 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92521 The notification granted nil duty to water filters of capacity not exceeding 40 litres and did not require a minimum capacity, separate storage tank, or separate candles. An on-line water filter directly fitted on taps was not excluded from the exemption merely because its capacity could not be measured in the manner suggested by the lower authorities. The denial of exemption was therefore unsustainable, and the water filter qualified for the benefit of the notification. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92521