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Circular
No. 84/84/94-CX
dated 20/12/94
F.No. 9/1/94-CX-1
Government of India
Ministry of Finance
(Department of Revenue),
New Delhi
Subject:
Classification of Aqua Mineral Treated Water under Central Excise Tariff-Regarding.
Please refer to Board's circular No. 9/87-CE (F.No. 9/1/87-CX 1) dated
28.7.87 on the subject noted above clarifying that Aqua Mineral Bisleri
treated water is non-excisable. The process of manufacture of the product
has been explained in Para 2 of this circular and is reproduced below"-
"Water is treated with bleaching
powder to eliminate injurious micro-organisms. Thereafter, it is purified
by filtration. Sub-sequently it is softened. Finally, it is sterilised
to keep such drinking water free from bacteria and to avoid contamination
during treatment."
2. It has
been brought to the notice of the Board that in addition to processes given
above, some manufacturers are also de-mineralising the treated water and
are adding minerals in it. The Chief Chemist has earlier advised that the
process that distinguishes artificial mineral water from purified potable
water, is whether mineral salt have been added or not. In case, there is
addition of mineral salt, the product will have to be treated as mineral
water and will be liable to duty accordingly.
3. It is,
therefore, clarified that in case in addition to processes mentioned above,
if mineral salt(s) are also added in the treated water, the resultant product
will be mineral water and will be excisable and liable to duty under sub-heading
2201.90.
4. The
word "Bisleri" wherever it occurs in circular No. 9/87 stands deleted.
Sd/-
(S.C. Bhatia)
Under Secretary
to the Government of India