Circular No. 239/73/96-CX., dated 21-8-1996

[From 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.

In continuation of Board’s Circular No. 84/84/94-CX, (F. No. 9/1/94- CX.1), dated 20-12-1994 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.