Circular No. 239/73/96-CX
dated 21/8/96
F.No. 9/1/94-CX.I

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.

(S.C. Bhatia)
Under Secretary ot the Govt. of India

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