https://www.taxtmi.com/caselaws?id=241019 Classification as mineral water could not be sustained where the Deputy Chief Chemist's report was only tentative and stated that minerals "appear" to have been added after demineralization. Such an inconclusive report was insufficient to establish, with certainty, that the goods marketed as treated water were mineral water. As the Revenue failed to provide a clear and definite test basis for reclassification, the impugned order was found to suffer from no infirmity and the Revenue's appeal was dismissed in favour of the assessee. en-us Fri, 26 Jul 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241019 Classification as mineral water could not be sustained where the Deputy Chief Chemist's report was only tentative and stated that minerals "appear" to have been added after demineralization. Such an inconclusive report was insufficient to establish, with certainty, that the goods marketed as treated water were mineral water. As the Revenue failed to provide a clear and definite test basis for reclassification, the impugned order was found to suffer from no infirmity and the Revenue's appeal was dismissed in favour of the assessee. Case-Laws Central Excise Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241019