1998 (7) TMI 383

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....ocate, for the Appellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - Learned Counsel Shri Willingdon appeared with learned Mayur Shroff for the Appellant. It was submitted that the question in this appeal relates to whether demineralized water which is used by the Appellants in their boilers in the course of manufacture of fertilizers a....

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....lcium and Magnesium to prevent corrosion of the boilers. "By doing so, its property has not varied into a different commodity like steam or vapour or ice. It is this variation of bringing into existence steam or ice, which are being treated as different goods, but here in the present case no such transformation in the properties of the water has occurred, as water as continued to be water with all....