Levy of duty of excise on aerated waters prepared

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..... rch, 2000 Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof ) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), duty of excise on aerated waters prepared and dispensed by vending machines falling under Chapter heading No. 2201.20 .....

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