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2008 (3) TMI 123 - CESTAT, CHENNAILower authorities classified demineralized water (DM water) under SH 2851.19 after rejecting the assessee’s claim for classification under SH 2851.11 - it is not in dispute that DM water was used within the factory of production – only a part of the electricity generated by the process involving DM water was used outside the factory of production - Admittedly, it was used within the factory of its production so classifiable under SH 2851.11 attracting “nil” rate of duty
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