RECKON DIAGNOSTICS Vs. COMMISSIONER OF CENTRAL EXCISE, VADODARA

JUDGEMENT

(1.) SINCE these two appeals are of the same assessee and involving same issue, they are being disposed of by a common order.

(2.) THE relevant fact that arise for our consideration are that appellant herein was purchasing "Pure Water", classifiable under Chapter Heading 2201.19. After purchasing the said pure water from M/s. Gujarat State Fertilizer Company Limited (GSFC for short), in bulk pack/in tanker load, appellant used to re -pack into 5 litres Jars and carboys and affixing the same with label as "Pure Water". Revenue authorities felt that this amounts to manufacture and word 'Pure Water' used by the appellant, would fall into the ambit of Brand Name as given in Chapter 3 of Chapter 22 and accordingly the product will attract duty. Another issue raised in this case is whether 'WIDAL -SALMONELLA ANIGENS KIT' would fall under Chapter Heading No. 30.02 as claimed by the assessee or under 38.22, as held by adjudicating authority.

(3.) LEARNED counsel appearing on behalf of the appellants would submit that, as regards 'Pure Water', the issue is very well settled by the decision of the Hon'ble Supreme Court in the case of Tata Tea Limited - : 2002 (142) E.L.T. 3 and the decision of the Tribunal in the case of Nestle India Limited - : 2004 (170) E.L.T. 474, C.C.E. v. Kamani Foods - : 1999 (114) E.L.T. 644 and Zeneca ICI Agro Chemicals Limited v. C.C.E. -, 2009 (238) E.L.T. 770. It is his submission that all these decided case laws clearly indicate that the product's name should be considered at the time when it was cleared and in the case in hand, he submits that purchase water in bulk, received invoices in the name of Pure Water and after repacking the same in 5 Litres and 20 Litres, the label affixed is also 'Pure Water'. It is his submission that words 'Pure Water', by any stretch of imagination cannot be considered as brand name. He would submit that, the very same was considered in the Kamani Food wherein, it is dearly held that Pure Water is classifiable under Chapter 22.01.90.