Circular No. 239/73/96-CX dated 21/8/96

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs, New Delhi

Subject: Classification of Aqua Mineral Treated Water under Central Excise Tariff -

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 form an artificial mineral water and it will amount to manufacture in view of Chapter Note 2 of Chapter 22 of Central Excise Tariff.

Sd./-
(S.C. Bhatia)
Under Secretary to the Govt. of India

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