Hello Minerals Water (P) Ltd. vs Union Of India (Uoi) on 28 July, 2004
Equivalent citations: 2004(174)ELT422(ALL)
Author: M. Katju
Bench ... Indian Companies Act which is engaged in the manufacture of Aqua Mineral Water classifiable under Chapter sub-heading No. 2201.19 (previously under Chapter sub-heading
Carlsbad Mineral Water Mfg. Co. Ltd. vs H.M. Jagtiani on 19 June, 1950
Equivalent citations: AIR1952CAL315, AIR 1952 CALCUTTA 315, 87 CALLJ 149
ORDER ... sale, throughout the railway system, of ice, mineral waters ft cordials, & to direct the Divisional Superintendents of the Railway to permit the applicants
Carlsbad Mineral Water Mfg. Co. Ltd. vs P.K. Sarkar And Ors. on 9 May, 1951
Equivalent citations: AIR1952CAL6, (1952)ILLJ488CAL, AIR 1952 CALCUTTA ... Calcutta by which they secured the catering rights of providing mineral waters on the East Indian Railway system. By the agreement, they acquired a right
beverages and
their powders, concentrates and
tablets including (I) aerated water,
soda water, mineral water, water
sold in sealed containers or pouches
(ii) fruit juice ... POWDERS, CONCENTRATES AND TABLETS IN
ANY FORM INCLUDING;
(1) Aerated water, soda water,
Mineral water, water sold in
sealed containers or pouches.
(2) Fruit juice
water do not come under
the scheduled industries; some of the manufacturers
who are into the business of packaged drinking water
have contended that mineral ... based)
2.10.8 Packaged drinking water (other than Mineral
Water)
"Packaged drinking water (other than Mineral Water)"
means water derived from surface water
petitioner leads to the following quality achievement :
microbiological
parameters
Raw water
Treated water (mineral water)
1.
Total viable count ... mineral water" and later known as "packaged drinking water". The process of converting raw ground water into mineral water/packaged drinking water
Packaged Drinking Water‟ means water derived from
any source of potable water or sea water or
underground water or surface water which may be
subjected ... water
then even carbonated water (soft drinks) will have to be excluded from
the definition of water as this carbonated water is nothing but water
face that 'natural mineral water' is water clearly distinguished from ordinary drinking water, because of the reasons stated therein ... packaged drinking water' (other than mineral water) means water derived from any source of potable water which is subjected to treatments, namely, decantation, Alteration
mineral salts have been added or not. In case, there is addition of mineral salt, the product will have to be treated as mineral water ... Mineral water to 'Purified Treated Water' or 'Bottled Water' or any other suggestion given but definitely not mineral water. Otherwise
mineral salt have ben added or not. In case, there is addition of mineral salt, the product will have to be treated as mineral water ... water an excisable unless there is addition of mineral salt to be treated as mineral water for classification under Sub Heading 2201.90. In the present
