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2013 (4) TMI 645 - AT - Central ExciseManufacture - Marketability - Chargeability of duty on treated water whether it was marketable for the very purpose or not. - Held that - the department's case in this batch of appeals is no better than what was noted by this Bench in the earlier case of the main assessee Hyderabad vs. Hindustan Coca-Cola Beverages (P) Ltd [2009 (6) TMI 509 - CESTAT, BANGALORE]. There is always a distinction between packaged water and treated water. Packaged water has minerals added to it. The treated water cleared by the respondents are not marketable as such. We also find force in the contention that the name "cococola" is only a house mark of the company. It cannot be said that the treated water is marketed under the brand name of cococola in the light of the Hon'ble Supreme Court's decision in the case of Crane Betel Nut Powder Works v. CCE cited (2007 (3) TMI 6 - SUPREME COURT OF INDIA). The processes undertaken for treatment of water did not result in the emergence of new product. Therefore, we are constrained to follow our own earlier decision affirmed by the apex court. Accordingly, the demands of duty and the connected penalties are set aside and these appeals are allowed.
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