https://www.taxtmi.com/caselaws?id=111152 Electro Static Water Treatment Units used for descaling were not machinery for the production of a commodity, so concessional duty under the exemption notifications was unavailable. Chapter Note 2 to Chapter 22 applied only to natural or artificial mineral waters under headings 2201 and 2202, and could not be extended to a non-mineral water treatment process. The unit's activity did not amount to manufacture within the scope of the excise law, because it merely altered water quality and did not bring the product within the statutory heads relied on by the assessee. Concessional treatment was therefore denied. en-us Thu, 12 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 16:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111152 Electro Static Water Treatment Units used for descaling were not machinery for the production of a commodity, so concessional duty under the exemption notifications was unavailable. Chapter Note 2 to Chapter 22 applied only to natural or artificial mineral waters under headings 2201 and 2202, and could not be extended to a non-mineral water treatment process. The unit's activity did not amount to manufacture within the scope of the excise law, because it merely altered water quality and did not bring the product within the statutory heads relied on by the assessee. Concessional treatment was therefore denied. Case-Laws Central Excise Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111152