1999 (3) TMI 139

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..... Order per : P.C. Jain, Vice President]. Facts as available on record are as follows :- 2. The appellants herein are manufacturing Bisleri Club Soda and aerated water falling under Chapter 2201 of the Central Excise Tariff Act, 1985. It has been brought on record that another firm namely M/s. Aqua Minerals (P) Ltd., Ahmedabad is using the said brand name `Bisleri on mineral water and that .....

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..... the benefit of Notification 1/93 can be denied only if the specified goods (club soda here) are affixed with brand name of another person who is not eligible for grant of exemption under the said Notification 1/93. Ld. Advocate submits that the eligibility has to be seen with reference to the entitlment for exemption. It is not disputed by the Revenue that Aqua Minerals (P) Ltd. is registered with .....

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..... that it was not eligible for exemption. 7. We have carefully considered the pleas advanced from both sides. The question before us is not whether mineral water manufactured by Aqua Minerals (P) Ltd. is excisable or not. We observe as rightly pointed out by the ld. Advocate that mineral water, whether natural or artificial, is excisable. It is also on record that Aqua Minerals (P) Ltd. is admitte .....

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