1999 (10) TMI 65

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..... radiation. They were covered by a Tariff entry that spoke of, "filtering or purifying machinery and apparatus for liquids". The appellants claimed for the Aquaguards the benefit of an exemption notification that referred to water filters of a capacity not exceeding forty litres. Their claim having been rejected, the appellants went up to the Tribunal. In the order under challenge, the Tribunal no .....

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..... ice that both filters and purifies. 3. Our attention was invited to an order of the Tribunal wherefrom special leave to appeal was refused. That order related to a product called "Zero-B" which had been found as a fact to be a water filter. Clearly, to a water filter, provided it satisfied the requirement of quantity, the said exemption applied. 4. The civil appeals are dismissed with costs. .....

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