1996 (7) TMI 396

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.... per : A.C.C. Unni, Member (J)]. - The appellant has prayed for setting aside the order of the CCE(A) and for passing an order to the effect that demineralised water (conductivity water) are not goods as it has no shelf life and accordingly non-excisable. The CCE(A) in his order has found that demineralised water (conductivity water) is classifiable under Chapter Heading 2851.00. 2. Not....