Classification of Aqua Mineral Treated Water under Central Excise Tariff- Regarding. - Central Excise - 239/73/96-CX

Circular No. 239/73/96-CX dated 21/8/96 F. No. 9/1/94-CX.I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs, New Delhi Subject: Classification of Aqua Mineral Treated Water under Central Excise Tariff- Regarding. In continuation of Board's Circular No. 84/84/94-CX (F.No. 9/1/94-CX.I) dated 20.12.94 on the subject noted above, it is hereby further clarified that demineralisation or reduction of certain non-essential minerals in the treated potable potable water may from an artificial mineral water and it will amount to manufacture in view of Chapter Noted 2 of Chapter 22 of Central Excise Tariff. Sd/- (S.C. Bhatia) Under Secretary ot the Govt. of India