https://www.taxtmi.com/caselaws?id=359444 Treating, bottling and packing packaged drinking water after chemical processing to make it fit for sale was treated as manufacture under Note 2 to Chapter 22 of the Central Excise Tariff Act, so excise duty was upheld. The Tribunal separately held that penalty could be moderated on the facts, and further reduced the penalty while leaving the duty demand undisturbed. The decision confirms that where a tariff chapter note deems a market-preparation process to be manufacture, levy follows, but penalty may still be adjusted according to the circumstances. en-us Thu, 10 Aug 2017 00:00:00 +0530 Tue, 01 May 2018 06:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359444 Treating, bottling and packing packaged drinking water after chemical processing to make it fit for sale was treated as manufacture under Note 2 to Chapter 22 of the Central Excise Tariff Act, so excise duty was upheld. The Tribunal separately held that penalty could be moderated on the facts, and further reduced the penalty while leaving the duty demand undisturbed. The decision confirms that where a tariff chapter note deems a market-preparation process to be manufacture, levy follows, but penalty may still be adjusted according to the circumstances. Case-Laws Central Excise Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359444