1996 (7) TMI 396

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..... Member (J)]. - The appellant has prayed for setting aside the order of the CCE(A) and for passing an order to the effect that demineralised water (conductivity water) are not goods as it has no shelf life and accordingly non-excisable. The CCE(A) in his order has found that demineralised water (conductivity water) is classifiable under Chapter Heading 2851.00. 2. Nothing has been brought o .....

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..... the goods i.e. demineralised water has no marketability or market though in the instant case, it has been used only for captive consumption. It is well known that the goods in question are stable product and the same continue to be water which is economically a stable product and for that reason it has to be considered a stable product. We, therefore, find no force in the plea taken by the appell .....

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