Classification of Aqua Mineral Bisleri Treated Water under Central Excise Tariff - Regarding

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....nance (Department of Revenue) New Delhi Subject: Classification of Aqua Mineral Bisleri Treated Water under Central Excise Tariff - Regarding. A doubt has been raised as to whether the product known as "Aqua Mineral Bisleri Treated Water" is excisable under Heading 22.01 of the Central Excise Tariff or whether the product is non-excisable. 2. The matter has been considered by the Board....

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....argument that the process of treating was intended to make water potable for hygenic reasons and there was no transformation of form or end use, since the product remained drinking water. 4. Heading 22.01 of the present tariff covers "natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matters, not flavoured ice". Collector of Central Excise, ....

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....ry Notes to H.S.N. may not provide conclusive basis for deciding the issue in Central Excise matters as the HSN has special bearing for the purpose of trade and not manufacture. Chapter 22 of the new Tariff does not indicate that such items are to be included. H.S.N. Explanatory Notes to Chapter 22.02, also do not make specific mention of the product in question, although "sweetened or flavoured m....