Seeks to further amend notification No. 6/2005-CE dated 1.3.2005 - Additional duty on Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured withdrawn in consequence to increase in rate of duty from 12% to 18% - 29/2015 - Central Excise - Tariff
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Additional duty on waters removed from specified notification following increase in duty rate, altering the exemption framework. Amends notification No. 6/2005-Central Excise by omitting S. No. 1A and the entries relating thereto in the Table, under powers of section 5A of the Central Excise Act, 1944 read with section 85 of the Finance Act, 2005. The omitted entry addressed additional duty on waters, including mineral and aerated waters containing added sugar, sweetening matter or flavouring, and the deletion follows an increase in the applicable duty rate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Additional duty on waters removed from specified notification following increase in duty rate, altering the exemption framework.
Amends notification No. 6/2005-Central Excise by omitting S. No. 1A and the entries relating thereto in the Table, under powers of section 5A of the Central Excise Act, 1944 read with section 85 of the Finance Act, 2005. The omitted entry addressed additional duty on waters, including mineral and aerated waters containing added sugar, sweetening matter or flavouring, and the deletion follows an increase in the applicable duty rate.
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