9911796707
TMI Blog1999 (8) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the product, `Treated Pure Water'. Relying upon the Board's Circular No. 84/84/94-CX, dated 20-12-1994, the Commissioner of Central Excise (Appeals), Calcutta had held that the goods in question were not excisable. When the matter was called, Shri T. Premkumar, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufacture as given in the Order-in-Original is as under :- "2. The water is treated with lime, bleaching powder and soda to eliminate the injurious microorganism. Thereafter, ferro-sulphate is added for coagulation purposes so that the suspended particles settle down. Then the water is passed through acqua-guard for filtration and killing the left over micro-germs. The pure water, so obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently it is softened. Finally, it is sterilised to keep such drinking water free from bacteria and to avoid contamination during treatment.' 2. It has been brought to the notice of the Board that in addition to processes given above, some manufacturers are also demineralising the treated water and are adding minerals in it. The Chief Chemist has earlier advised that the process that distinguis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineral water for the purposes of sub-heading 2201.90 of the Central Excise Tariff. 5. Learned SDR had raised a point that the water from which the finished products were obtained was not tested. As there is no dispute about the process of manufacture as recorded in the Order-in-Original, at this stage, we do not consider that this plea has any force. It was open for the Department to get the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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