Seeks to amend notification No. 6/2005-CE, dated the 1st March, 2005 so as to exempt Additional Excise Duty of 5% leviable on waters including mineral waters and aerated waters containing added sugar.
Notification No. 9/2015-Central Excise, Dated: March 1, 2015
G.S.R. 139 (E):- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 85 of Finance Act, 2005 (18 of 2005), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2005-Central Excise, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, vide number G.S.R. 126(E), dated the 1st March, 2005, namely :-
In the said notification, in the Table, after S.No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
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(1)
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(2)
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(3)
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(4)
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| “1A. | 2202 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | Nil”. |
[F. No.334/5/2015-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 126 (E), dated the 1st March, 2005 and last amended by notification No. 23/2010-Central Excise, dated the 29th April, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.359 (E) dated the 29th April, 2010.
