2002 (11) TMI 499

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee, the only issue arising for consideration is whether its product hydrapure is exempted from duty as a water filter under Notification No. 155/86-C.E., dated 1-3-86. The original authority after having gone through the demonstration of the unit came to the conclusion that its function is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was not found incorrect by the Commissioner (Appeals). There is no case for the Revenue that apart from the filtering process any other process is being carried out in the functioning of the apparatus for purifying the water. If that be so, it is only a case of water getting purified by filteration. We, therefore, find that the appellant is justified in claiming exemption under notification No. 15 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X