Aerated waters - 325/86 - Central Excise - Tariff

Aerated waters

Notification No. 325/86-C.E.

Dated 27-5-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts aerated waters falling under heading No. 22.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), as is equivalent to the duty of excise leviable thereon, which is specified in the said Schedule, already paid on the flavouring essences or concentrates falling under sub-heading No. 3302.10 of the said Schedule used in the manufacture of the said aerated waters.