1998 (7) TMI 383 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that demineralized water used by the Appellants in their boilers is not an excisable commodity under Chapter 28 of the Central Excise Tariff Act. The Tribunal held that the properties of the water did not change significantly to be classified as a different commodity. The impugned order demanding duty was set aside, and the appeal was allowed based on a previous Tribunal decision.