1997 (10) TMI 237

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..... , Member (J)]. This is an appeal filed by the appellant against the decision of the captioned order passed by the Addl. Collector of Central Excise, Surat. By the impugned order the adjudicating authority on the basis of the evidence before it and on the basis of the Explanatory Notes came to the conclusion that the product in question has come under Heading 28.51. 2. It is the contention .....

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..... val submissions. In Heading 28.58 which is equivalent to our tariff is 28.51 of HSN. The explanatory note to B.T.N. reads as under : Distilled and Conductivity water and water of similar purity the heading covers only distilled water, are dissolved conductivity water and water of similar purity including water treated with ionic media. To test the rival contentions of the parties, it would b .....

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