2008 (3) TMI 145

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....r the Respondent. [Order Per P. Karthikeyan Member (T)]- This appeal filed by M/s. Zeneca ICI Agro Chemicals Ltd., seeks to vacate a demand of Rs. 6,075/- raised on it for the clearance of de-mineralised water (DM water) during the period April, 1998 to August, 1998. The lower authorities have classified the impugned goods as distilled water or conductivity water and water of similar purity under....

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....same is not "distilled water or conductivity water or  water of similar purity". As per the sub-heading 2851, such water is an inorganic compound of that heading. There is no dispute that such water used within the factory of production falls under CSH 2851.11 and attracts "nil" rate of duty, whereas the same goods when removed from the factory, are correctly classifiable under Heading 2851.1....