https://www.taxtmi.com/caselaws?id=112554 Keora water, being an aqueous distillate of essential oil, remained classifiable under Heading 33.01 rather than Heading 33.03 because filtration and repacking did not change its essential character and Chapter 33 excludes such products from the later headings. The purification process merely removed impurities and did not bring into existence a new product with a different name, character, or use, so it did not amount to manufacture. On that basis, the duty demand was not sustainable and the appeals succeeded. en-us Thu, 29 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112554 Keora water, being an aqueous distillate of essential oil, remained classifiable under Heading 33.01 rather than Heading 33.03 because filtration and repacking did not change its essential character and Chapter 33 excludes such products from the later headings. The purification process merely removed impurities and did not bring into existence a new product with a different name, character, or use, so it did not amount to manufacture. On that basis, the duty demand was not sustainable and the appeals succeeded. Case-Laws Central Excise Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112554