2013 (12) TMI 684

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..... ppears that some minerals have been added - the report is not definite on the issue – Thus, there was no infirmity the order – Decided against Revenue. - E/3030/2004-Mum - - - Dated:- 26-7-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri B S Meena, Additional Commissioner (AR) For the Respondent : Shri D H Nadkarni, Adv. PER : S S Kang Heard both sides. 2. Revenue fil .....

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..... espondents are adding minerals to be treated water. Therefore, the same is classifiable as mineral water. Hence, the impugned order is not sustainable. 5. Respondents relied upon the finding of the lower authority and submitted the report of Deputy Chief Chemist is not definite. The Deputy Chief Chemist in his report only assumed that after demineralization some minerals have been added. Hence, .....

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