Exemption from Additional Excise Duty: waters with added sugar now excluded from the specified additional excise levy under amended notification. The Central Government amended Notification No. 6/2005 Central Excise to insert a tariff entry exempting waters, including mineral and aerated waters containing added sugar, other sweetening matter or flavouring, by declaring Nil additional excise duty for that entry under the Finance Act, thereby excluding such beverages from the specified additional duty.