2008 (3) TMI 145

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..... r or conductivity water or water of similar purity” - such water used within the factory of production falls under CSH 2851.11 & attracts “nil” rate of duty, whereas when removed from factory, are classifiable u/h 2851.19 & attracts duty liability - E/1485/2000 - 299/2008 - Dated:- 28-3-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M. Kannan, Advocate, for the .....

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..... CSH 2851. 2. Heard both sides. There is no dispute that the impugned goods are extremely pure water. It is used for industrial consumption. The water before treatment and after treatment cannot be held to have same properties and application. The process involved is elaborate. It is not explained how the impugned product is not a manufactured product and not an inorganic compound. The asses .....

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