2006 (11) TMI 428

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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused record. 2. Duty demands have arisen on two grounds. One is that the water sold by the appellant is under a brand name (Pure Water). The submission of the appellant is that they use no brand name and the label merely says the quantity of water, for example, 5 ltrs. pure water. It is the contentio....