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of <h1>India Exempts Sugary Waters from 5% Excise Duty Under Finance Act, 2005, Effective March 1, 2015</h1> The Government of India has amended Notification No. 6/2005-Central Excise to exempt waters, including mineral and aerated waters containing added sugar, from an additional excise duty of 5% as per section 85 of the Finance Act, 2005. This amendment, effective from March 1, 2015, is made under the powers granted by the Central Excise Act, 1944, and is deemed necessary in the public interest. The exemption is detailed in the newly inserted entry '1A' in the notification's table, indicating a nil rate for the specified products.
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