2025-VIL-1276-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Packaged drinking water or 'mineral water', Eligibility for SSI exemption - Appellants are engaged in the manufacture of packaged drinking water under the brand name and availing SSI exemption under Notification 08/2003-CE dated 01.03.2003 - During the investigation, Dept alleged that the appellants had wrongly availed the benefit of the SSI exemption as the aggregate value of clearances by their other units at Chennai and Coimbatore were clubbed with the clearances of the Trichur unit - Whether the MRP-based assessment Notifications Nos. 02/2006-CE(NT) dated 01.03.2006, 14/2008-CE(NT) dated 01.03.2008, and 49/2008-CE(NT) dated 24.12.2008 are applicable to the 'packaged drinking water' manufactured by the appellants – HELD - The Notifications issued under Section 4A of the Central Excise Act, 1944 are applicable only to 'mineral water' and not to 'packaged drinking water' - the Chennai Bench of CESTAT in the Appellant’s case pertaining to Coimbatore unit after analysis of the relevant Chapter Heading, Notifications, and the Board Circular on the issue of classification of ‘mineral water’ and the BIS Certification for ‘packaged drinking water’ held that 'packaged drinking water' is a different product from 'mineral water' and the valuation of the product has to be based on the classification under the tariff heading - The MRP-based assessment Notifications did not explicitly mention 'packaged drinking water' and the mere mention of the tariff heading 22019090 in the Notifications does not imply that 'packaged drinking water' is included in the category of 'mineral water'. The taxation statutes cannot be interpreted based on presumptions or assumptions, and any ambiguity in a taxation provision should be interpreted in favor of the assessee - the impugned order is set aside and the appeal is allowed
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