https://www.taxtmi.com/caselaws?id=115345 The Tribunal remanded the case back to the Commissioner to verify if duty was paid on the aerated water filled in PET bottles, as required for eligibility for exemption. The Commissioner was instructed to reassess the eligibility for the notification benefit regarding PET bottles used for filling aerated waters, emphasizing the need to clarify the duty payment status on the aerated water to determine the exemption eligibility for the PET bottles accordingly. en-us Thu, 21 Apr 2005 00:00:00 +0530 Sat, 26 May 2012 12:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115345 The Tribunal remanded the case back to the Commissioner to verify if duty was paid on the aerated water filled in PET bottles, as required for eligibility for exemption. The Commissioner was instructed to reassess the eligibility for the notification benefit regarding PET bottles used for filling aerated waters, emphasizing the need to clarify the duty payment status on the aerated water to determine the exemption eligibility for the PET bottles accordingly. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115345