https://www.taxtmi.com/caselaws?id=50576 The Tribunal dismissed the Revenue's appeal challenging the classification of demineralized water and soft water under the Central Excise Tariff Act, 1985. It upheld the Commissioner's classification of the goods under Heading 2201.00 instead of Heading 2851.00, citing that the processes involved did not meet the criteria for classification under 2851.00 as per relevant case law and HSN explanatory notes. The appeal was rejected due to the lack of justification and evidence supporting a different classification, emphasizing the importance of adhering to statutory requirements for accurate classification and exemption notifications. en-us Fri, 22 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50576 The Tribunal dismissed the Revenue's appeal challenging the classification of demineralized water and soft water under the Central Excise Tariff Act, 1985. It upheld the Commissioner's classification of the goods under Heading 2201.00 instead of Heading 2851.00, citing that the processes involved did not meet the criteria for classification under 2851.00 as per relevant case law and HSN explanatory notes. The appeal was rejected due to the lack of justification and evidence supporting a different classification, emphasizing the importance of adhering to statutory requirements for accurate classification and exemption notifications. Case-Laws Central Excise Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50576