https://www.taxtmi.com/caselaws?id=30012 Demineralised water was treated as classifiable under the specific tariff entry for distilled or conductivity water of similar purity, and where used within the factory of production, under the nil-rated sub-heading. The department's attempt to classify it under the residual sub-heading was rejected because the same commodity had already been placed under the specific entry in the assessee's earlier appeal, and that view was applied to the present dispute. The demand of duty and the related penalty were therefore unsustainable and were set aside. en-us Tue, 25 Mar 2008 00:00:00 +0530 Mon, 28 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30012 Demineralised water was treated as classifiable under the specific tariff entry for distilled or conductivity water of similar purity, and where used within the factory of production, under the nil-rated sub-heading. The department's attempt to classify it under the residual sub-heading was rejected because the same commodity had already been placed under the specific entry in the assessee's earlier appeal, and that view was applied to the present dispute. The demand of duty and the related penalty were therefore unsustainable and were set aside. Case-Laws Central Excise Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30012