Aerated waters [Chapter 22] - 52/92 - Central Excise - Tariff

Aerated waters [Chapter 22] Notification No. 52/92-C.E. Dated 1-3-1992 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table annexed hereto and falling under sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rates specified in the corresponding entry in column (4) of the said Table. TABLE S. No. Sub-head-ing No. Description Rate of duty (1) (2) (3) (4) I. 2201.19 (i) For each bottle containing 200 millilitres or less 50 Paise. (ii) For each bottle containing more than 200 millilitres 50 Paise plus 5 paise for every 100 millilitres or fraction thereof in excess of 200 millilitres. II. 2202.19 (i) For each bottle containing 200 millilitres or less 75 Paise. (ii) For each bottle containing more than 200 millilitres but not exceeding 250 millilitres 80 Paise. (iii) For each bottle containing more than 250 millilitres but not exceeding 300 millilitres 90 Paise. (iv) For each bottle containing more than 300 millilitres 90 Paise plus 15 paise for every 100 millilitres or fraction thereof in excess of 300 millilitres.