https://www.taxtmi.com/caselaws?id=97850 Mineral water marketed as "Trupthi" was treated as excisable and classifiable under sub-heading 2201.90 for the period before 16-3-1995 because the manufacturing process involved chlorine treatment, addition of calcium carbonate and other chemicals, mineral adjustment, filtration and ultraviolet radiation before bottling. The Board's 20-12-1994 circular was applied to distinguish treated water with added mineral salts, which fell within mineral water, from merely clarified or purified water, which did not. The majority view held that the product met that tariff description even before Chapter Note 2 in Chapter 22 was inserted; the contrary view denying dutiability before 16-3-1995 was not accepted. en-us Fri, 11 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 13:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97850 Mineral water marketed as "Trupthi" was treated as excisable and classifiable under sub-heading 2201.90 for the period before 16-3-1995 because the manufacturing process involved chlorine treatment, addition of calcium carbonate and other chemicals, mineral adjustment, filtration and ultraviolet radiation before bottling. The Board's 20-12-1994 circular was applied to distinguish treated water with added mineral salts, which fell within mineral water, from merely clarified or purified water, which did not. The majority view held that the product met that tariff description even before Chapter Note 2 in Chapter 22 was inserted; the contrary view denying dutiability before 16-3-1995 was not accepted. Case-Laws Central Excise Fri, 11 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97850