2013 (12) TMI 684

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..... Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents are manufacturing the goods and the same are marketed as Bailley Aqua Water by claiming the classification under sub-heading 2201.90 of the Central Excise Tariff Act, which covers treated water. Show cause notice was issued to the respondents demandin .....

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..... . Hence, the demand is not sustainable. 6. The Revenue is relying upon the test report dt. 21.5.1998 of Dy. Chief Chemist, we have gone through the test report. We find that the test report is not definite as the opinion of the Chief Chemist "it appears that after demineralization the some minerals have been added". 7. We find that the report should be definite. The report of Dy. Chief Chemist o .....

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