https://www.taxtmi.com/circulars?id=7104 The Board examined Aqua Mineral Bisleri Treated Water-subjected to bleaching, filtration, softening and sterilisation-and concluded it remains non-excisable. The decision rests on absence of a specific manufacture provision capturing such treated water, the limited applicability of HSN explanatory notes to excise manufacture, the lack of tariff entries expressly including purified natural water, and the risk that treating these products as excisable would unintentionally cover municipal tap water. en-us Tue, 28 Jul 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7104 The Board examined Aqua Mineral Bisleri Treated Water-subjected to bleaching, filtration, softening and sterilisation-and concluded it remains non-excisable. The decision rests on absence of a specific manufacture provision capturing such treated water, the limited applicability of HSN explanatory notes to excise manufacture, the lack of tariff entries expressly including purified natural water, and the risk that treating these products as excisable would unintentionally cover municipal tap water. Circulars Central Excise Tue, 28 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7104