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. Subsequently 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.

(S.C. Bhatia)

Under Secretary to the Government of India

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