1998 (7) TMI 258

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....ant. Shri Joseph Vellapally, Sr. Advocate with Ms. Monica Singhal and Shri Tarun Gulati, Advocates for the Respondents. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in this appeal is eligibility to exemption under Notification No. 154/86 for the product called "Zero-B" manufactured by the respondents. The notification exempts water filters of a capacity not exceeding 40 lit....

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....ter purifiers. The filter is, therefore, a purifying apparatus. Shri Vellapally also submits that the appeal is the result of confusion between the process and the result. Filteration is a process and purification is the result. He submits that it was an absurd proposition to deny the exemption because the item brings about the purification even though the process followed is filteration. 3.&em....