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TMI Blog2001 (9) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... raw water in demineralised water on line. Then this water passes through micron filter and U.V. disinfection unit and taken on to storage tank and then it is sterilised and taken to the filling. We are admixing raw water in demineralised water to achieve the specification given by M/s. Parle Agro Pvt. Ltd. 2. Samples of the water were drawn. The Dy. Chief Chemist opined that the sample was composed of water containing dissolved mineral salts, mainly of calcium, iron and sodium. He then referred to some letter which was not in the proceedings and said : it appears, after demineralisation, (zero ppm) some minerals had been added . 3. Based on the report the show cause notice was issued on 7-7-1995 alleging classification of the water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/35/38/75/EIO, dated 10-5-1976]. The new tariff covered under heading 22.01 natural or artificial mineral waters . Vide Circular No. 9/87, dated 28-7-1987 the Board dealt with on the excisability of such waters. In this circular the Board continued to hold this product as non-excisable, firstly because the definition under Section 2(f) would not cover it as also because the Explanatory Notes under HSN would not support such levy. In this circular the manufacturer of such water bearing the same name as the product disputed before us did not make any addition to the water after its purification and softening. The next Circular was 84/84/94-CX, dated 20-12-1994. Referring to the earlier circular the Board under the advice of the Chief Chemis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fact any addition of any minerals by the assessee after the processing of the water. What they did was to add some water after the demineralisation of potable water in order to achieve the desired degree of adherence to the parameters cited above. Before the Commissioner it was claimed that no mineral salts were added. The Commissioner got around this argument by saying that it did not matter whether these salts were added or mixed in any water. He held that it amounted to addition of the mineral salts. Shri Gunasekaran claims that the mineral water added was also from the same source as the first water taken for the treatment and the water containing natural minerals could not be said to be the medium for addition of salts. 9. Various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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