Cir. No.239/73/1996-CX, dt. 21/08/1996
- Document type
- Circular
- Reference no.
- C
- Dated
Aqua Mineral water is dutiable under Central Excise
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs, New Delhi
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