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2021 (9) TMI 1097 - CESTAT BANGALOREFunctional based exemption from duty - Aquasure on Tap Water Purifier - Aquasure Storage Water Purifier-US Tech - benefit of N/N. 6/2007 dated 1.3.2007 availed - requirement of external pressure to water purifiers or not - demand of duty alongwith interest and penalty - HELD THAT:- The Revenue’s doubt vide its show-cause notices have been effectively rebutted by the Analytical Report issued by a neutral party wherein it has been categorically clarified that the water purifiers in question do not use any kind of external pressure. It has also been clarified that the water purifiers in question work on gravity flow and do not require electricity, pump or pressurised vessel for purifying water to produce portable water. The Notification in question only mandates that the water filters should function without electricity and pressurised tap water. We have gone through the user manual in respect of both the models which are placed on record, from which we do not see either of the models requiring any electricity or pressurised tap water for functioning. Other than mere suspecting, even the Revenue has not adduced any sought of evidence to dislodge the mode of functioning explained in the user manual. The water purifiers in question function without electricity and pressurised tap water, they satisfy the conditions of the Notification in question - Appellant are entitled for the benefit of Notification in question - appeal allowed - decided in favor of appellant.
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