https://www.taxtmi.com/caselaws?id=30110 Demineralized water produced in a factory and used for generating electricity is classifiable under the specific tariff sub-heading for distilled or similar-purity water used within the factory of production. Use of part of the generated electricity outside the factory does not change the in-factory use of the demineralized water in the manufacturing process. Once the condition for the specific in-factory entry is met, the residuary entry for other water cannot apply. The water attracts the nil rate applicable to the specific entry, rendering the duty demand based on residuary classification unsustainable. en-us Wed, 12 Mar 2008 00:00:00 +0530 Fri, 08 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30110 Demineralized water produced in a factory and used for generating electricity is classifiable under the specific tariff sub-heading for distilled or similar-purity water used within the factory of production. Use of part of the generated electricity outside the factory does not change the in-factory use of the demineralized water in the manufacturing process. Once the condition for the specific in-factory entry is met, the residuary entry for other water cannot apply. The water attracts the nil rate applicable to the specific entry, rendering the duty demand based on residuary classification unsustainable. Case-Laws Central Excise Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30110