2008 (3) TMI 110

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.... examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we proceed to deal with the appeal. 2. The challenge in this appeal is against a demand of duty on 'demineralised water' (DM water, for short) classified by the lower authority under SH 2851.19 of the First Sche....

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.... same view as taken by the appellate Commissioner has been taken. Now that the appellate Commissioner's decision stands set aside, learned Commissioner's order also requires to be set aside. We have heard learned JCDR as well. He has reiterated the findings of the Commissioner. 3. In Final Order Nos. 224 & 225/08 ibid. we found that DM water was classifiable under '-' entry ["Distilled or Condu....