Water purifier applicability of duty
This query is : Resolved
23 June 2012
I want to know the applicability of central excise on water purifier of domestic purpose and the exemption if any available for the same.
23 June 2012
Purification of water and packing into bottle (known as mineral water) is not 'manufacture'- Teejan Beverages v. State of Kerala (2002) 128 STC 216 (Ker HC).
23 June 2012
Thanx Sir. But i m asking for the water purifiers which are also called as "RO or aqua gaurd". Want to know the central excise applicability and exemption if any available for the same
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