mrp on packaged drinking water

[sv bhasker]

Packaged drinking water is classifiable under 22019090 of the First Schedule to CETA. Whereas the Notification No. 49/2008-CE(NT) prescribes abatement of 45% and 40% in respect of Mineral waters and aerated waters respectively. In absence of mention of pacakaged drinking water in the said Notification,will the assessment of packaged water to be done done under Section4 of CEA and not under Section 4A. Please advice with circulars, case laws if any.

Regards

AI Summary

Debate on Excise Duty for Packaged Drinking Water: Does It Meet Section 4A Criteria Under Central Excise Act? A discussion on the classification and excise duty assessment of packaged drinking water under the Central Excise Act. The initial query raised concerns about the correct section for assessment due to the absence of packaged drinking water in a specific notification. A respondent cited a Supreme Court judgment outlining factors for goods to fall under Section 4A, noting that packaged water doesn't meet all criteria, specifically the government notification requirement. Another participant clarified that the Legal Metrology Act has replaced the SWM Act, impacting the regulatory framework. The discussion focused on understanding applicable legal provisions and duties.