2008 (3) TMI 123

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..... lectricity generated by the process involving DM water was used outside the factory of production - Admittedly, it was used within the factory of its production so classifiable under SH 2851.11 attracting “nil” rate of duty - E/93 and 601/2003 - 224 and 225/2008 - Dated:- 12-3-2008 - S/Shri P. G. Chacko, Member (J) and Mr. P. Karthikeyan, Member (T) Shri R. Raghavan, Advocate, for the Appe .....

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..... SH 2851.19 of the First Schedule to the Central Excise Tariff Act after rejecting the assessee's claim for classification of the item under SH 2851.11. The impugned demand of duty is consequential to this classification. The relevant part of the text of the Tariff entry is extracted hereunder:- Heading Sub-Heading Description of goods (1) (2) .....

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..... f production. In other words, learned Jt. CDR reiterates the logic adopted by the lower authorities. We find that it is not in dispute that DM water is classifiable under single '- ' entry " Distilled or Conductivity Water and Water of Similar Purity". The question now is whether it should be classified under SH 2851.11 [-- Used within the factory of production] or under SH 2851.19 [-- Othe .....

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