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
CAclubindia
