https://www.taxtmi.com/caselaws?id=107240 An apparatus that functions primarily by filtering water remains a water filter for exemption purposes where any purification is merely incidental to the filtering process and no separate purifying process is established. The original fact-finding authority accepted, after demonstration of the unit, that the product operated as a water filter, and that finding was not displaced on appeal. On that basis, the product was held entitled to exemption under the relevant notification, and the duty demand was found unsustainable. en-us Tue, 12 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 18:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107240 An apparatus that functions primarily by filtering water remains a water filter for exemption purposes where any purification is merely incidental to the filtering process and no separate purifying process is established. The original fact-finding authority accepted, after demonstration of the unit, that the product operated as a water filter, and that finding was not displaced on appeal. On that basis, the product was held entitled to exemption under the relevant notification, and the duty demand was found unsustainable. Case-Laws Central Excise Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107240