| Date: |
21-08-1996
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| Notification No: |
Central Excise Circular No 239/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of Aqua Mineral Treated Water under Central Excise Tariff
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Regarding classification of Aqua Mineral Treated Water under Central Excise Tariff
Circular No. 239 dated 21st August 1996
In continuation of Board's Circular No. 84/84/94-CX (F.No. 9/1/94-CX.I) dated 20.12.94 on the subject noted above, it is hereby further clarified that demineralisation or reduction of certain non-essential minerals in the treated potable water may from an artificial mineral water and it will amount to manufacture in view of Chapter Noted 2 of Chapter 22 of Central Excise Tariff.
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