9911796707
TMI Blog2000 (7) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... ard board packing. To this item, a pre-filter bowl, Candle, Stop Cock, T-Joint, Nipple, PF Nolle, PF Bowl, PF Clamp, hose clip, nut and nozzles, received from their godown at Delhi are added. The water filter received from APIC is subject to test by passing a water stream through it. After this two stickers are affixed on the unit having monogram mark of the company and the name "Acquaguard ST-2000" and "Eureka Forbes Ltd.". The pre-filter candle and other accessories mentioned above are packed alongwith the filter received from the APIC in a card board box and this product is marketed as Acquaguard ST-1000 and ST-2000 water filter/purifier. The water filter unit received from the APIC is already duty paid under Heading 84.21 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both are in appeal against the orders of Commissioner of Central Excise, Chandigarh and Commissioner of Central Excise, Jaipur respectively. We have heard Shri Arshad Hidayatullah, Sr. Advocate for M/s. Eureka Forbes and Shri M.P. Singh, JDR for the Revenue. The ld. Sr. Advocate with the help of a sample unit of the Acquaguard filter-cum-purifier and pictorial diagram explained its construction and working. He stated that the water filter cum purifier (hereinafter referred to as the filter ) consists of : (a) An activated carbon filter located in a Chamber. This consists of the activated carbon cartridge which treats the water, reduces the colour and removes other organic impurities and free gases. This also removes the turbidity. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agricultural Sciences, Bangalore. All these agencies, on testing the water after its filteration through the filter (without the pre-filter chamber or bowl) have in the submission of the appellants certified the water to be safe and potable. Thereby establishing that the pre-filter is not an essential component of the filter and it can work effectively even without attaching the pre-filter to it. 6. Shri M.P. Singh, JDR on the other hand contended that the pre-filter is not an accessory but it is an essential part of the water filter. He submitted that it is not an optional item but is supplied with each and every filter. It is stated that the pre-filter consists of a polypropelene filter cartridge which removes suspended large sized par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or finished article (including blank , that is an article not ready for direct use having the approximate shape or outline of the finished article or part and which can only be used, other than in exceptional cases, for completion into the finished article or part), into complete or finished article shall amount to manufacture." The Commissioner in his order has also stated that the equipment received from M/s. APIC is incomplete and is unable to perform the function of water-filteration-cum-purification properly. The APIC had discharged the duty under sub-heading No. 8421.90 which covers the parts of purifiers/filters. This shows that APIC has been supplying the parts of the machine to M/s. Eureka Forbes and not the complete machine. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... practically 'Nil' bacteria in water and same result is reported in post Acquaguard 2000 analysis with or without pre-filter. 9. On careful consideration of the above test reports heavily relied upon by the appellants, it is observed that pre-filter equipment constitutes of a specially developed filter candle or cartridge of multi-layered polypropelene which strains out physical impurities such as dust, dirt, mud and fibres present in the water. It is never the claim that the pre-filter has any role in removing micro-organisms or pathogens from the water. The removal of bacteria/micro-organism is done in UV chamber of the filter where the pathogens are removed from the water by ultraviolet treatment. Therefore, the reports of all the labo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that none of the test results take us anywhere near to the proposition under consideration much less they advance the case of the appellant company. No experiment has been conducted to test as to the period for which the Acquaguard would retain the functional efficiency, if subjected to the filteration of water without first passing it through the pre-filter - which to our mind appears to be the more relevant test. 10. The pre-filter admittedly constitutes of a specially developed multilayered cartridge which strains out physical impurities present in the water such as dust, dirt and mud. There is no dispute that the pre-filter is compulsorily supplied with each and every unit of the Acquaguard filter sold. The brochure of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
