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2013 (12) TMI 684

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.... PER : S S Kang Heard both sides. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents are manufacturing the goods and the same are marketed as Bailley Aqua Water by claiming the classification under sub-heading 2201.90 of the Central Excise Tariff Act, which covers treated water. Show cause n....