https://www.taxtmi.com/caselaws?id=45332 An exemption notification limited to filtering apparatus of a specified capacity was held inapplicable to Aquaguards that combined filtration with ultraviolet purification. The tariff entry was broader and covered filtering and purifying machinery, but the exemption was confined to water filters alone. The distinction between filtration and purification was treated as material, and the notification could not be extended by analogy to a device performing an additional purification function beyond filtration. The exemption claim therefore failed. en-us Thu, 28 Oct 1999 00:00:00 +0530 Fri, 09 Jul 2010 18:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45332 An exemption notification limited to filtering apparatus of a specified capacity was held inapplicable to Aquaguards that combined filtration with ultraviolet purification. The tariff entry was broader and covered filtering and purifying machinery, but the exemption was confined to water filters alone. The distinction between filtration and purification was treated as material, and the notification could not be extended by analogy to a device performing an additional purification function beyond filtration. The exemption claim therefore failed. Case-Laws Central Excise Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45332