Aerated waters - 209/86 - Central Excise - Tariff

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Aerated waters

Notification No. 209/86-C.E.

Dated 25-3-1986

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. 22.01 or 22.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared for home consumption on or after the 1st day of April, 1985 and upto and inclusive of 31st day of March, 1986, by or on behalf of a manufacturer, from one or more factories,—

(a) in the case of first clearances of aerated waters upto an aggregate value not exceeding rupees seven and a half lakhs,—

(i) on common trade mark aerated waters forming part of such first clearances, from so much of the duty of excise leviable thereon under the said heading No. [read with any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of fifty per cent of such duty;

(ii) on other aerated waters forming part of such first clearances, from the whole of the duty of excise leviable thereon; and

(b) in the case of the clearances (being clearances of aerated waters of an aggregate value not exceeding rupees seven and a half lakhs) immediately following the said first clearances of the value specified in clause (a),—

(i) on common trade mark aerated waters forming part of such clearances, from so much of the duty of excise leviable thereon under the said heading No. [read with any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of fifty per cent of such duty;

(ii) on other aerated waters forming part of such clearances, from so much of the duty of excise leviable thereon under the said heading No. [read with any other notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of seventy-five per cent of such duty :

Provided that the aggregate value of clearances of aerated waters from any factory by or on behalf of one or more manufacturers at the concessional rates of duty in terms of—

(i) clause (a) of this paragraph and clause (a) of paragraph 1 of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 148/82-Central Excises, dated the 22nd April, 1982, or

(ii) clause (b) of this paragraph and clause (b) of paragraph of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 148/82-Central Excises, dated the 22nd April, 1982,

shall not, in either case, exceed rupees seven and a half lakhs in the financial year 1985-86.

2. Nothing contained in this notification shall apply to manufacturer,—

(i) if the aggregate value of clearances of all excisable goods by him or on his behalf for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees twenty lakhs;

(ii) if the aggregate value of clearances of aerated waters by him or on his behalf for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees fifteen lakhs.

3. Where a manufacturer has not cleared any aerated waters in the preceding financial year, or has cleared any aerated waters for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer,—

(a) if he files a declaration with the Assistant Collector of Central Excise,—

(i) that the aggregate value of clearances of all excisable goods by him or on his behalf for home consumption, from one or more factories, during the financial year 1985-86 is not likely to exceed rupees twenty lakhs, and

(ii) that the aggregate value of clearances of aerated waters by him or on his behalf for home consumption, from one or more factories, during the financial year 1985-86 is not likely to exceed rupees fifteen lakhs; and

(b) (i) if the aggregate value of clearances of all excisable goods by him or on his behalf for home consumption, from one or more factories, during the financial year 1985-86 does not exceed rupees twenty lakhs, and

(ii) if the aggregate value of clearances of aerated waters by him or on his behalf for home consumption, from one or more factories, during the financial year 1985-86 does not exceed rupees fifteen lakhs.

4. Nothing contained in this notification shall apply,—

(i) if the aggregate value of clearances of all excisable goods from any factory by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded rupees twenty lakhs,

(ii) if the aggregate value of clearances of aerated waters from any factory by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded rupees fifteen lakhs.

5. Where any aerated waters have not been cleared from any factory in the preceding financial year, have been cleared for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable, —

(i) if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers for home consumption, during the financial year 1985-86, exceeds rupees twenty lakhs,

(ii) if the aggregate value of clearances of aerated waters from such factory by or on behalf of one or more manufacturers from home consumption, during the financial year 1985-86, exceeds rupees fifteen lakhs.

ExplanationI.— For the purposes of this notification, —

(a) "common trade mark aerated waters" means aerated waters—

(i) which are sold under a trade mark, registered under the Trade and Merchandise Marks Act, 1958 (43 of 1958) or not, or under a brand name; and

(ii) which are manufactured with the same trade mark or brand name in more than one factory (whether belonging to one or more manufacturers); and

(iii) the aggregate value of clearances whereof from all such factories taken together had exceeded rupees fifteen lakhs during the preceding financial year;

(b) "value" means the value as determined in accordance with the provisions of section 4 of Central Excises and Salt Act, 1944 (1 of 1944).

Explanation II.— For the purposes of computing the aggregate value of clearances under this notification, the clearances of any excisable goods which are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value of quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and for the time being in force, shall not be taken into account.

6. This notification shall remain in force upto and inclusive of the 31st day of March, 1986.

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