TaxTMI 
TaxTMI 
2025 (8) TMI 489
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....ed by the Commissioner of Central Excise, Customs & Service Tax (Appeals-II), Cochin. 2. Briefly stated, the facts of the case are that the appellants are engaged in the manufacture of packaged drinking water having brand name 'Holy Aqua' classifiable under Chapter Sub-Heading No. 22019090 of Central Excise Tariff Act, 1985. They were availing SSI exemption Notification 08/2003-CE dated 01.03.2003. Their manufacturing unit at Konnakuzhy, Chalakkudy, Trichur District was searched and certain documents were recovered for investigation; statements of various persons recorded during the course of investigation. On completion of the investigation, show-cause notice was issued alleging that the appellant had wrongly availed benefit of Notifica....
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....-Heading 22011010. The adjudicating authority had not disputed the classification of the goods adjudicated by the Department as 22019090 applicable to 'packaged drinking water'. However, the Department has alleged that the classification of 'packaged drinking water' being mentioned under MRP Notification Nos. 02/2006-CE(NT) dated 01.03.2006, 14/2008-CE(NT) dated 01.03.2008 and 49/2008-CE(NT) dated 24.12.2008 be assessed under Section 4A of the Central Excise Act, 1944. He has submitted that against the respective Sl. No. of the said Notification even though the classification sub-heading of the packaged drinking water was mentioned, however, under description of goods it was mentioned as 'mineral water'. Therefore, the MRP Notification is a....
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....E(NT) dated 24.12.2008 during the relevant period be applicable to 'packaged drinking water' manufactured by the appellant. The said issue need not dwell us much as the Chennai Bench of CESTAT in the Appellant's case pertaining to Coimbatore unit after thorough analysis of the relevant Chapter Heading and Notification Nos. 02/2006-CE(NT) dated 01.03.2006, 14/2008-CE(NT) dated 01.03.2008 and 49/2008-CE(NT) dated 24.12.2008, the circular issued by the Board on the issue of classification of 'mineral water' issued from time to time and the BIS Certification for 'packaged drinking water' held as follows: "23. The Packaged Drinking Water is entirely different product falling under separate chapter sub-heading. Further, the price of Pack....
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....es for valuation in case of goods on which RSP / MRP has to be declared as per SWM (P&C) Rules, 1977 or Legal Metrology Act, 2011. Thus for section 4A to apply the goods are to be specified by notification. Notifications 2/2006, 14/2008 and 49/2008 do not mention 'packaged drinking water'; instead mentions 'mineral water'. These notifications give the rate of abatement available to goods which are to be assessed under Section 4A of the Act ibid. Indeed, there is confusion in the notification as it mentions the sub-heading 22019090 which applies to drinking water. Section 4A is the provision for payment of duty on goods cleared on MRP basis. In order to assess the value of goods under Section 4A, the abatement granted in these notifications ....