https://www.taxtmi.com/caselaws?id=450709 CESTAT Chennai held that packaged drinking water classified under CETH 22019090 cannot be valued under Section 4A of Central Excise Act through abatement notifications 2/2006, 14/2008, and 49/2008, which specifically describe "mineral water" in column 3. The tribunal ruled that despite chapter heading 22019090 being mentioned in column 2, packaged drinking water remains distinct from mineral water with different manufacturing processes, BIS specifications, and pricing. Valuation must follow Section 4 based on transaction value, not Section 4A. The demand, extended limitation period, and penalty were set aside as the issue was purely interpretational. en-us Tue, 05 Mar 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450709 CESTAT Chennai held that packaged drinking water classified under CETH 22019090 cannot be valued under Section 4A of Central Excise Act through abatement notifications 2/2006, 14/2008, and 49/2008, which specifically describe "mineral water" in column 3. The tribunal ruled that despite chapter heading 22019090 being mentioned in column 2, packaged drinking water remains distinct from mineral water with different manufacturing processes, BIS specifications, and pricing. Valuation must follow Section 4 based on transaction value, not Section 4A. The demand, extended limitation period, and penalty were set aside as the issue was purely interpretational. Case-Laws Central Excise Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450709