2002 (11) TMI 499 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the appellant, stating that their product 'hydrapure' qualifies for duty exemption as a water filter under Notification No. 155/86-C.E. The tribunal found that the apparatus functions as a water filter, removing suspended materials and bacteria, and thus, the appellant is entitled to the exemption. The decision of the Commissioner (Appeals) was overturned, and the appeal was allowed.