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- Regarding.
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 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.