Mineral waters [Chapter 22] - 182/86 - Central Excise - Tariff

Mineral waters [Chapter 22]

Notification No. 182/86-C.E.

Dated 1-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules 1944, the Central Government hereby exempts natural or artificial mineral waters, falling under sub-heading No. 2201.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 rate of 12% ad valorem.