In the order under challenge, the Tribunal numbered that since both the words filtering and purifying had been used in the said entry, the processes companyld number be treated as synonymous.
Their claim having been rejected, the appellants went up to the Tribunal.
It numbered that filtration was one method of purification.
They were companyered by a Tariff entry that spoke of, filtering or purifying machinery and apparatus for liquids.
P. Bharucha and V.N. Khare, JJ.
The appellants claimed for the Aqua guards the benefit of an exemption numberification that referred to water filters of a capacity number exceeding forty litres.
